Court dismisses challenge to TRAN-1 rejection under CGST Act, directs petitioner to resolve with GSTN. The court disposed of the writ petitions challenging the rejection of the request to file TRAN-1 for Input Tax Credit under the CGST Act, 2017. The ...
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Court dismisses challenge to TRAN-1 rejection under CGST Act, directs petitioner to resolve with GSTN.
The court disposed of the writ petitions challenging the rejection of the request to file TRAN-1 for Input Tax Credit under the CGST Act, 2017. The petitioner was directed to pursue the matter with the Principal Nodal Officer for resolution with GSTN within six weeks. The denial was attributed to the time lapse for filing TRAN-1. The court emphasized prompt action to resolve the issues and closed the case without awarding costs.
Issues: Challenging rejection of request for filing TRAN-1 for Input Tax Credit under CGST Act, 2017.
Analysis: The writ petitions were filed to challenge the orders rejecting the petitioner's request to file TRAN-1 for availing Input Tax Credit under Sections 140(3) and 140(5) of the Central Goods and Services Tax Act, 2017. An interim order was passed allowing the petitioner to appear before the Nodal Officer at Coimbatore with all relevant materials. The petitioner had faced difficulties in accessing the website to file the form, leading to the rejection of the request. The Central Government Standing Counsel clarified that the petitioner needed to approach the Principal Nodal Officer in Chennai North for further action.
The Central Government Standing Counsel produced a record of hearing indicating that the matter was forwarded to the GST Council/GSTN through the Principal Nodal Officer for necessary action. The court noted that the denial of the request was due to the lapse of time for filing TRAN-1. The issue was now forwarded to GSTN for resolution, and the petitioner was directed to pursue the matter with the Principal Nodal Officer to enable the consideration of the claim by GSTN. The court emphasized that the denial was solely due to the time lapse for filing TRAN-1 and instructed the Principal Nodal Officer to take prompt action to resolve the issues with GSTN within six weeks.
In conclusion, the writ petitions were disposed of with a direction to the Principal Nodal Officer in Chennai North to facilitate the resolution of the issues by GSTN promptly. No costs were awarded, and the connected miscellaneous petition was closed.
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