Back
IN THE HIGH COURT OF ORISSA AT CUTTACK
S. Muralidhar, M.S.Raman, JJ.
M/s. Shree Bharat Motors Ltd – Appellant
Versus
Union of India & Ors. – Respondents
Writ Petition (C) No. 8230 of 2022
Decided On : 17-01-2023
TRAN-1 - Revised filing of TRAN-1 - The court directed the Goods and Service Tax Network (GSTN) to open a common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months due to the Covid-19 pandemic. It also directed aggrieved registered assesses to file or revise relevant forms, and officers to verify claims and pass appropriate orders within 90 days.
Fact of the Case:
The petitioner sought permission to file the revised TRAN-1 due to delay caused by the Covid-19 pandemic.
Finding of the Court:
The court set aside the impugned letter and decision, and issued directions to GSTN, registered assesses, and concerned officers.
Issues: Permission to file revised TRAN-1 due to Covid-19 delay.
Ratio Decidendi: The court's decision was influenced by the judgment of the Supreme Court and the prevailing peculiar circumstances, leading to directions for filing forms, verification of claims, and reflection of transitional credit in the Electronic Credit Ledger.
Final Decision: The writ petition was disposed of with the court issuing urgent certified copy of the order.
JUDGMENT
1. The short prayer in the present writ petition is that the Petitioner should be permitted to file the revised TRAN-1 either electronically or manually since the delay in filing it earlier was on account of the Covid-19 pandemic.
2. Following the judgment of the Supreme Court in Union of India v. Filco Trade Centre Pvt. Ltd. 2022 LiveLaw (SC) 628, this Court sets aside the impugned letter dated 3rd June 2020 of the Joint Commissioner of CT & GST (IT) as well the decision of the High Level Committee (IT-GRC) and issues the following directions:
(i) Goods and Service Tax Network (GSTN) is directed to open common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months i.e., w.e.f. 1st September 2022 to 31st October, 2022.
(ii) 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).
(iii) GSTN has to ensure that there is no technical glitch during the said time.
(iv) 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.
(v) Thereafter, the allowed transitional credit is to be reflected in the Electronic Credit Ledger.
(vi) If required GST Council may also issue appropriate guidelines to the field formations in scrutinizing the claims.
3. The writ petition is disposed of in the above terms. Issue urgent certified copy of this order as per rules.
The court's decision emphasized the importance of accommodating delays caused by the Covid-19 pandemic in filing revised forms and verifying transitional credit claims.
The rights of the assessee in the credit standing in their favor cannot be deprived without authority of law, and relief can be granted based on technical glitches in filing forms.
The court's decision emphasized the need to provide specific directions for filing and verifying Transitional Credit claims under the Goods and Services Tax Act, addressing the prevailing circumstanc....
Taxpayers can file the TRAN-1 form electronically or manually if they face technical glitches, as established in previous judgments.
Taxpayers facing technical issues in filing form TRAN-1 are entitled to relief, recognizing tax credits as property rights protected under the Constitution, thus requiring fair treatment by revenue a....
Taxpayers should not be penalized for system failures in filing transitional credit claims, as credit is considered property that cannot be deprived without due process.
The court established that procedural timelines should not infringe upon vested rights to claim tax credits, especially in light of technical challenges faced by taxpayers.
The main legal point established in the judgment is that the court allowed the petitioner to file concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for a specific period, in ....
The period prescribed under Rule 117 of the Rules for filing the TRAN-1 Form was merely directory and not mandatory.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
