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TMI Blog2019 (2) TMI 1218X X X X Extracts X X X X X X X X Extracts X X X X ..... tronically. There is no mechanism under the Act or Rules of 2017 to file any document manually. Taxing statutes are to be strictly construed. However, such interpretation should not lead to a reckless or a mindless mechanical application of the statute. In the present case, the petitioners contend that, there are mistakes in Form GST TRAN 2 requiring revision. The Form GST TRAN 2, at best, is an admission of the person filing the same with regard to the contents of the document. Admission is a strong evidence against the person making it. However, law contemplates that, the person making such admission has the opportunity to explain the same - The Form GST TRAN 2, at best can be an admission allowing the authorities to inform the stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I. Banerjee, Advocate And Mr. P. Sharma, Advocate For the Respondent No.5 : Mr. Amitabrata Roy, Advocate, Ms. Sanjukta Gupta, Advocate And Ms. Shatabdi Sen, Advocate For the U.O.I. : Mr. Kausik Chanda, Advocate, Mr. Debashis Basu, Advocate For the State : Mr. Abhratosh Majumdar, Advocate, Mr. T.M. Siddiqui, Advocate And Mr. Debasish Ghosh, Advocate ORDER DEBANGSU BASAK, J.:- The petitioners have sought for a direction upon the respondents to allow them to revise/rectify their Form GST TRAN 2 electronically or manually. Learned Advocate for the petitioners has submitted that, the first petitioner had obtained registration under the Central Goods and Services Tax Act, 2017. It had filed the Tran 1 form withi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applied. TRAN 2 is not a return. It is distinct and separate from TRAN 1. TRAN 1 is a vested right while TRAN 2 cannot be construed to be so. Therefore, an assessee cannot be allowed to revise TRAN 2 form on the same reasoning and standing as that of a TRAN 1 form. Whether an assessee can rectify/revise GST TRAN 2 form subsequent to its uploading is the issue that has fallen for consideration in the present writ petition. Various provisions of the Central Goods and Services Tax Act, 2017 came into effect from June 22, 2017. The remaining provisions of the act of 2017 came into force with effect from July 1, 2017. The first petitioner is a dealer/trader engaged in the business of operating retail pharmacy outlets. The first petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under the Act of 2017 would be entitled to take the amount of CENVAT credit carried forward in the return relating to the period ending with the day immediately preceding the appointed day of the Act of 2017, furnished by him under the existing law in such manner as may be prescribed. Section 164 of the Act of 2017 empowers the Central Government to make rules for carrying out the provisions of the Act of 2017. In exercise of powers conferred by Section 164 of the Act of 2017, the Central Government made the Central Goods and Services Tax Rules, 2017. Chapter XIV of the Rules of 2017 deals with transitional provision. Rule 117 of the Rules of 2017 deals with tax or duty credit carried forward under any existing law or on goods held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtue of the notification dated September 10, 2018 issued by the Central Board of Indirect Taxes and Customs. In the present case, the petitioners contend that, there are mistakes in Form GST TRAN 2 requiring revision. The Form GST TRAN 2, at best, is an admission of the person filing the same with regard to the contents of the document. Admission is a strong evidence against the person making it. However, law contemplates that, the person making such admission has the opportunity to explain the same. A person making an admission, is entitled to prove that, the admission was made by mistake or was untrue. If, a person making the admission, is able to substantiate with cogent evidence that, the admission was a mistake or was untrue, then, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rities may retain the original GST TRAN 2 Form for their assessment purpose and can confront the person seeking to revise the GST TRAN 2 with the Form GST TRAN 2 as originally filed and require explanation from the person filing a revised From GST TRAN 2 as to why such revision was required and whether such revisions are justified or not. Such an enquiry can be held in the assessment proceedings. There is no ground as to why, a person filing Form GST TRAN 2 should not be allowed to revise Form GST TRAN 2 after its initial filing. In view of the discussions above, the issue is answered in the affirmative and in favour of the petitioners. In the facts of the present case, the authorities are directed to allow the first petitioner to fil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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