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2022 (9) TMI 260 - HC - GSTReopening of portal for filing of form TRAN-1 - transitional credit - HELD THAT - In the case of UNION OF INDIA ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. ANR. 2022 (7) TMI 1232 - SC ORDER , the apex Court in an attempt to resolve the piquant situation prevailing around the nation where assessees were deprived due to technical glitche to avail filing of forms for availing Transitional Credit through TRAN-1 and TRAN-2, directed for opening of the portal from 01.09.2022 to 31.10.2022. The fact that the counsel for the Central GST as well as State GST does not dispute the applicability of the above order of Apex Court to the issue involved herein, this Court directs that the petitioner can avail the said remedy made available by the apex Court between 01.09.2022 to 31.10.2022 - Petition disposed off.
Issues involved:
Petitioner's inability to file TRAN-1 due to technical glitches during the portal open time. Analysis: The High Court of Madhya Pradesh addressed the issue of the petitioner's inability to file TRAN-1 due to technical glitches during the portal's open period. The petitioner relied on a previous order by the apex Court in a similar case, directing the opening of the portal from 01.09.2022 to 31.10.2022 to resolve issues related to Transitional Credit through TRAN-1 and TRAN-2. The Court reproduced the apex Court's order, which directed the Goods and Service Tax Network (GSTN) to open a common portal for filing relevant forms during the specified period. The order also allowed aggrieved registered assessees to file or revise forms, ensuring no technical glitches during that time. Furthermore, officers were given 90 days to verify claims and reflect allowed Transitional credit in the Electronic Credit Ledger. The Court directed that the petitioner could avail the remedy provided by the apex Court during the specified period. The counsel for Central GST and State GST did not dispute the applicability of the apex Court's order to the present case, leading to the disposal of the petition with the mentioned observations.
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