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TMI Blog2021 (3) TMI 1085X X X X Extracts X X X X X X X X Extracts X X X X ..... to again file the rectified Form GST TRAN-1 electronically or accept the manually filed Form GST TRAN-1 with corrections on or before 30th November 2019 - The judgment of this Court in the case of Jakap Metind Pvt. Ltd., is in the context of an inadvertent error in the Form GST TRAN-1. However, the ratio should apply even in the case on hand. The writ-applicants cannot be made to lose the benefit of deemed transitional tax credit from August 2017 onwards only on account of an inadvertent and bonafide typographical error made in the Form GST TRAN-2 for the month of July 2017 - respondents are directed to either open an online portal so as to enable the writ-applicants to again file a rectified Form GST TRAN-2 electronically - Applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (C) Ex-parte ad-interim relief in terms of prayer-B may kindly be granted; (D) Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness petitioners shall forevery pray. 2. The case put up by the writ-applicants may be summarised as under : 3. The writ-applicants are engaged in the business of distribution of Maruti cars as well as spare parts and accessories. Since the writ-applicants were not engaged in any manufacturing activity, they were not holding registration under the Central Excise Act, 1944 (hereinafter referred to as the Excise Act ). However, the goods sold by the writ-applicants were laden with excise duty as charged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unts, only part quantity was supplied in the said month. As a result of this, the closing stock of the goods as on 1.7.2017 was shown as zero in the said Form for the month of July 2017. Since the closing stock was erroneously shown as zero in the month of July 2017 and the opening stock in the Form GST TRAN-2 for the subsequent months was auto populated on the GST portal, the writ- applicants were not allowed to file the Form GST TRAN-2 and claim deemed transitional tax credit for the months from August 2017 onwards. The writ-applicants approached the authorities on number of occasions requesting to allow the rectification of the Form GST TRAN-2 for the month of July 2017 as it was an inadvertent typographical error because of which they w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the system itself a facility for rectification of such errors which are clearly bona fide. Besides, although the system provided for revision of a return, the deadline for making the revision coincided with the last date for filing the return, that is, 27 th December 2017. Thus, such facility was rendered impractical and meaningless. 25. This court is further of the view that retention of the amount of ₹ 83,99,136/- by the respondents which the petitioner is otherwise entitled to get by way of transitional credit would be directly hit by Article 265 of the Constitution of India which provides that no tax shall be levied or collected except by authority of law. The respondents have no legal authority to retain the amount of cre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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