Transitional GST credit cannot be denied for a clerical TRAN-1 error when statutory preconditions and underlying entitlement are satisfied.

Transitional GST credit could not be denied merely because of a clerical error in filing TRAN-1 where the underlying entitlement was otherwise undisputed and the statutory preconditions for transitional credit had been met. The analysis treats section 140 of the CGST Act, read with rule 117 of the CGST Rules and the relevant return requirements under the Service Tax Rules, as permitting carry forward of credit when the necessary ST-3 return compliance exists. An uploading mistake in TRAN-1, by itself, was not enough to defeat the claim, particularly in light of the extended time for filing and the approach adopted in similar cases. The petitioner was therefore entitled to revise TRAN-1 and pursue the credit claim.

---

---

Issues: Whether the petitioner was entitled to file the revised GST TRAN-1 form and carry forward transitional CENVAT credit despite an error in the original filing.

Analysis: Transitional credit under section 140 of the Central Goods and Services Tax Act, 2017, read with the prescribed return regime under the Service Tax Rules, 1994 and rule 117 of the Central Goods and Services Tax Rules, 2017, was treated as available where the statutory requirements relating to filing of the relevant ST-3 return and revised return had been complied with. The denial was founded only on an uploading error in TRAN-1, while the underlying credit entitlement was otherwise not disputed. In view of the extension of time for filing TRAN-1 and the consistent view taken in analogous cases, the objection based on the clerical mistake could not defeat the petitioner's claim.

Conclusion: The petitioner was held entitled to file the revised GST TRAN-1 form up to 31 December 2019, and the resistance to the claim was rejected.

Final Conclusion: The writ petition was allowed in substance on the transitional credit question, resulting in recognition of the petitioner's right to correct the TRAN-1 filing and pursue the credit claim.

Ratio Decidendi: Where transitional credit is otherwise legally due and the statutory preconditions are satisfied, a mere clerical mistake in the TRAN-1 upload cannot, by itself, justify denial of the credit claim.

---