2023 (3) TMI 1324 - HC - GST

Rejection of request for amendment of TRAN-1 - HELD THAT - The petitioner has categorically missed the bus, seeing as the judgment of the Hon'ble Supreme Court in the case of UNION OF INDIA ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. ANR. 2022 (7) TMI 1232 - SC ORDER has granted a window as a final opportunity for correction of all errors arising from filing of TRAN-1 and 2. The petitioner, being an assessee for the purposes of the Act would/should, no doubt had been aware of all these developments and should have availed of the same in time. Substantial efforts were taken by the Registry of this Court as well as by the revenue authorities in listing those matters that related to amendment of TRAN-1 and 2 during the period when the benefit under the aforesaid judgment was operative, till 30.11.2022. However, the primary responsibility for the same lies in the hands of the petitioner and as on date it is too late - The impugned order is hence confirmed and this writ petition, dismissed.

Summary

Issues involved: Challenge to rejection of request for amendment of TRAN-1 under the Central Goods and Services Tax Act, 2017.

Summary:
The petitioner, an assessee under the CGST Act, challenged the rejection of their request to amend TRAN-1 by the 2nd respondent. The court noted that the petitioner missed the opportunity provided by a Supreme Court judgment allowing corrections to errors in TRAN-1 and 2. Despite efforts by the court registry and revenue authorities to facilitate such corrections until a specified date, the petitioner failed to take advantage of the opportunity. Consequently, the court upheld the rejection of the request for amendment and dismissed the writ petition without costs.