Transitional GST credit forms accepted in hard copy where portal access was unavailable and correspondence had continued.

Transitional input tax credit under the GST regime was examined in the context of Section 140 of the Jharkhand GST Act, 2017 and Rule 117 of the Jharkhand GST Rules, 2017, which govern the mechanism and time limit for filing TRAN-1 and TRAN-2 forms. On the facts noted, the GST portal had not been accessed by the petitioner for stated reasons and correspondence had continued on the issue. In those circumstances, the Court directed the respondents to accept the hard copies of FORM GST TRAN-1 and TRAN-2 and scrutinize them for the claimed transitional credit.

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Issues: Whether the petitioner was entitled to a direction for acceptance of the hard copies of FORM GST TRAN-1 and TRAN-2 so as to claim transitional Input Tax Credit/CENVAT credit under the GST transition regime.

Analysis: The claim related to transitional credit for the pre-GST period and was considered in the light of Section 140 of the Jharkhand Goods and Services Tax Act, 2017 read with Rule 117 of the Jharkhand Goods and Services Tax Rules, 2017, which prescribe the mechanism and time-limit for filing transitional credit forms. The record indicated that the GST portal had not been accessed by the petitioner for the reasons stated, and that there had been continued correspondence on the issue. In these circumstances, the Court found it to direct acceptance and scrutiny of the hard copies of the forms.

Conclusion: The respondents were directed to accept the hard copies of FORM GST TRAN-1 and TRAN-2 and to scrutinize them.

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