Kerala HC Orders Manual Filing of GST Forms for Technical Errors

The Kerala HC directed the fourth respondent to accept manual filing of revised FORM GST TRAN-I and FORM GST TRAN-2 due to technical errors. The petitioner was instructed to submit the forms within one week, and upon timely submission, the fourth respondent was mandated to accept and transmit the forms into the electronic credit ledger within an additional week. The writ petition was disposed of accordingly.

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Issues:
Seeking direction for manual filing of revised FORM GST TRAN-I and FORM GST TRAN-2 due to technical errors.

Analysis:
The petitioner approached the Kerala High Court seeking a direction for the respondents to accept the manual filing of revised FORM GST TRAN-I and FORM GST TRAN-2 due to technical errors. The respondents acknowledged the technical reasons for the error and had no objection to allowing the petitioner's request. The petitioner expressed willingness to submit the forms manually to the fourth respondent and requested the court to direct the transmission of the forms into the electronic credit ledger. Consequently, the court directed the fourth respondent to accept FORM GST TRAN-I and FORM GST TRAN-2 manually from the petitioner. The petitioner was instructed to submit the forms within one week from the date of the judgment. Upon timely submission by the petitioner, the fourth respondent was mandated to accept and transmit the forms into the electronic credit ledger within a further period of one week. As a result, the writ petition was disposed of in the aforementioned manner.

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