2022 (12) TMI 83 - HC - GST

Reopening of common portal for filing concerned forms for availing transitional credit through TRAN-1 TRAN-2 for two months - HELD THAT - Considering the judgments of the High Courts on the then prevailing peculiar circumstances, any aggrieved registered assessee is directed to file the relevant form or revise the already filed form irrespective of whether the taxpayer has filed writ petition before the High Court or whether the case of the taxpayer has been decided by Information Technology Grievance Redressal Committee (ITGRC). GSTN has to ensure that there are no technical glitch during the said time - the concerned officers are given 90 days thereafter to verify the veracity of the claim/transitional credit and pass appropriate orders thereon on merits after granting appropriate reasonable opportunity to the parties concerned. Petition disposed off.

Summary

Issues involved:
1. Transitional credit availing process under Goods and Service Tax Network (GSTN) for two months.
2. Directions given by the Apex Court regarding filing forms for transitional credit.
3. Verification process for transitional credit claims by concerned officers.
4. Reflection of allowed transitional credit in the Electronic Credit Ledger.
5. Issuance of appropriate guidelines by GST Council for scrutinizing claims.

Transitional credit availing process under GSTN:
The High Court judgment discusses the transitional credit availing process under the Goods and Service Tax Network (GSTN) for a specific period of two months, from September 1, 2022, to October 31, 2022. The Apex Court had directed the GSTN to open a common portal for filing the required forms (TRAN-1 and TRAN-2) to avail transitional credit during this period. This decision was based on the disposal of Special Leave Petitions (SLPs) by the Apex Court, allowing registered assessees to benefit from this transitional credit process.

Directions by the Apex Court for filing transitional credit forms:
The judgment highlights the directions issued by the Apex Court regarding the filing of forms for availing transitional credit. The Court directed the GSTN to open a common portal for filing the necessary forms for transitional credit for the specified two-month period. Additionally, the Court instructed that any aggrieved registered assessee could file or revise the relevant form, regardless of whether they had filed a writ petition before the High Court or had their case decided by the Information Technology Grievance Redressal Committee (ITGRC).

Verification process for transitional credit claims:
The High Court judgment outlines the verification process for transitional credit claims conducted by the concerned officers. After the filing of forms and claims for transitional credit, the concerned officers were given 90 days to verify the veracity of the claims and pass appropriate orders based on merits. This verification process was to be conducted after granting a reasonable opportunity to the parties involved, ensuring a thorough examination of the transitional credit claims.

Reflection of allowed transitional credit in Electronic Credit Ledger:
The judgment emphasizes that once the transitional credit claims were verified and allowed, the allowed transitional credit was to be reflected in the Electronic Credit Ledger. This step ensured that the benefits of the transitional credit availing process were accurately recorded and reflected in the electronic system for further compliance and utilization by the concerned parties.

Issuance of guidelines by GST Council for scrutinizing claims:
Lastly, the judgment mentions that the GST Council may issue appropriate guidelines to the field formations for scrutinizing the claims related to transitional credit. These guidelines aimed to provide a structured approach for assessing and verifying the transitional credit claims, ensuring consistency and compliance with the legal provisions. The judgment concludes by disposing of the present petition in accordance with the order passed by the Apex Court, granting the petitioner the liberty to avail the transitional credit benefits during the specified period and appeal if necessary in the future.