High Court grants petitioner liberty to rectify tax input credit error in form

The High Court granted the petitioner liberty to approach the Nodal Officer (North) within two weeks to rectify the error in the TRAN-1 form for claiming Tax Input Credit. The Nodal Officer was directed to review the representation and issue orders within three weeks, without imposing costs on either party.

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Issues:
1. Correction of error in TRAN-1 form for availing Tax Input Credit

Analysis:
The petitioner, a registered dealer, sought a mandamus to correct a bona fide error in the TRAN-1 form to claim Tax Input Credit amounting to Rs. 8,27,000. The error occurred when reporting opening stock details under column 7(d) instead of 7(b) of the form. This mistake led to financial losses of Rs. 6,76,321 under CGST and Rs. 1,50,999 under IGST. Despite submitting representations to the concerned authorities, the request for rectification was not considered, prompting the filing of the writ petition.

The petitioner's case highlighted the inadvertent error made during the GST transition period in reporting stock details in the TRAN-1 form. The petitioner emphasized the financial impact of this error and the subsequent representations made to rectify the mistake. The petitioner's legal counsel reiterated these contentions during the proceedings.

In response, the standing counsel for the respondents informed the court about the appointment of a Nodal Officer to address such grievances. The counsel specified the Nodal Officer (North) at Mahatma Gandhi Road, Nungambakkam, Chennai, as the appropriate authority for the petitioner to approach for resolution. The court considered this information and directed the petitioner to seek redressal from the designated Nodal Officer.

Ultimately, the High Court disposed of the writ petition by granting the petitioner the liberty to approach the Nodal Officer (North) within two weeks to make a representation for rectifying the error in the TRAN-1 form. The Nodal Officer was instructed to review the representation and issue appropriate orders within three weeks, adhering to the legal provisions. The judgment did not impose any costs on either party.

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