Court grants relief to petitioner for revising Form TRAN-1 under CGST Act

The court granted relief to the petitioner in a case involving the revision of Form TRAN-1 under the CGST Act. The petitioner, engaged in flight management services, sought to claim transitional credit of service tax missed due to technical glitches in filing. The court acknowledged the petitioner's eligibility for Input Tax Credit and directed authorities to enable the petitioner to revise the form within a specified timeframe. Emphasizing the right to property in credit standing, the court allowed the petition, ensuring the petitioner's claim processing.

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Issues:
1. Petitioner seeks relief for revision of Form TRAN-1 under CGST Act.
2. Eligibility of petitioner to claim Input Tax Credit.
3. Technical glitches faced by petitioner in filing Form GST TRAN-1.
4. Petitioner's representations and requests for revision.
5. Applicability of CBIC Circular and previous court decisions.
6. Right to property in credit standing of an assessee.

Analysis:

1. The petitioner filed a writ petition under Article 226 seeking a mandamus to reopen the GST portal for revision of Form TRAN-1 or manual filing to claim transitional credit of service tax. The petitioner, engaged in flight management services, paid service tax on advances received and missed transitioning credit to the tune of a specific amount.

2. The petitioner's eligibility to claim Input Tax Credit was not disputed. The petitioner filed Form GST TRAN-1 within the extended deadline but missed transitioning credit inadvertently. The petitioner sought relief based on Section 142(11)(c) of the CGST Act, 2017.

3. The petitioner faced technical glitches while filing Form GST TRAN-1 and made representations to rectify the error. Despite several representations and communications with authorities, the petitioner was unable to revise the form due to system limitations.

4. The petitioner relied on CBIC Circular and previous court decisions to support the claim for revision of Form GST TRAN-1. The court noted similar cases where reliefs were granted to parties facing comparable situations.

5. The court analyzed the facts, referring to previous judgments, and concluded that the petitioner was entitled to relief similar to other cases. The court emphasized the importance of recognizing technical challenges faced by taxpayers and directed the respondents to enable the petitioner to file Form TRAN-1 by a specified date.

6. The court highlighted the right to property in credit standing as per Article 300(A) of the Constitution and emphasized that the petitioner could not be deprived of this property without lawful authority. The court allowed the petition, directing the respondents to facilitate the filing of Form TRAN-1 and process the petitioner's claim accordingly.

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