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2022 (9) TMI 1044 - HC - GSTUnable to file TRAN-1 during the time when the portal was open - transitional credit - HELD THAT - Reliance placed in the case of UNION OF INDIA ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. ANR. 2022 (7) TMI 1232 - SC ORDER whereby 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. In view of 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:
1. Technical glitches preventing the petitioner from filing TRAN-1 during the portal open period. Analysis: The judgment revolves around the issue of the petitioner being unable to file TRAN-1 due to technical glitches during the portal open period. The petitioner's counsel relied on a previous apex court order that directed the opening of the portal for filing transitional credit forms from 01.09.2022 to 31.10.2022. The apex court order emphasized the importance of allowing aggrieved registered assessees to file or revise forms, regardless of pending writ petitions or decisions by the ITGRC. It also mandated GSTN to ensure no technical glitches during the specified period and allowed 90 days for verification of claims and passing appropriate orders. The judgment further highlighted the reflection of allowed transitional credit in the Electronic Credit Ledger and the possibility of GST Council issuing guidelines for scrutinizing claims. The High Court, considering the counsel for Central GST and State GST did not dispute the applicability of the apex court order to the present issue, directed that the petitioner could avail the remedy provided by the apex court between 01.09.2022 to 31.10.2022. With this direction and observation, the petition was disposed of, providing relief to the petitioner affected by the technical glitches during the filing period.
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