2022 (9) TMI 206 - HC - GST

Rectification of mistake - seeking opening of common portal for filing concerned forms for availing Transitional credit through TRAN-1 and TRA-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022 - transitional credit through TRAN-1 - HELD THAT - Similar matters were considered by the Hon ble Apex Court in UNION OF INDIA ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. ANR. 2022 (7) TMI 1232 - SC ORDER and goods and service Tax Network(GSTN) is directed to open common portal for filing concerned forms for availing Transitional credit through TRAN-1 and TRA-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022. Petitioner pray for similar benefit be given to it. There is no reason why the benefit given under the Hon ble Apex Court judgment should not enure to the benefit of petitioner herein. Petitioner is permitted to revise/correct/amend TRAN-1 details filed by it with respondent No.4 between 01.09.2022 to 31.10.2022 and the respondent authorities shall consider the said revision/correction/amendment if any, in accordance with law - Petition disposed off.

Summary

Issues:
1. Rectification of error in uploading transitional credit details on the GST portal.
2. Seeking benefit similar to a judgment of the Hon'ble Apex Court regarding the filing of transitional credit forms.
3. Dispute over the position of law by respondent counsel.
4. Granting permission to revise/correct/amend TRAN-1 details.

Analysis:

1. The petitioner, a registered entity under Goods and Service Tax, had availed transitional credit through TRAN-1 but made an error while uploading the details on the GST portal. Despite seeking rectification, the portal was closed, hindering the correction process. Consequently, the petitioner filed a writ petition seeking relief.

2. The High Court noted that the Hon'ble Apex Court had addressed similar issues in SLP No.32709-32710/2018 and directed the GST Network to open a common portal for filing transitional credit forms for a specified period. The petitioner requested a similar benefit, which was not disputed by the counsel representing respondent Nos.1, 3, 5, and 6.

3. Acknowledging the legal position established by the Apex Court's judgment, the High Court found no reason to deny the petitioner the same benefit. Consequently, the court granted permission to the petitioner to revise, correct, or amend the TRAN-1 details filed between a specific period, and directed the respondent authorities to consider any revisions in accordance with the law.

4. In conclusion, the High Court disposed of the writ petition by permitting the petitioner to rectify the errors in the transitional credit details filed on the GST portal, ensuring compliance with the legal provisions and granting the requested relief based on the precedent set by the Apex Court's judgment.