Petitioners Permitted to File/Revise TRAN-1 Forms Under CGST Act by 31.03.2021 to Carry Forward Duty Credit.

The HC allowed the writ petitions, directing respondents to permit petitioners to file or revise TRAN-1 forms under the CGST Act, 2017, by 31.03.2021, to carry forward unutilized duty credit. The court relied on a prior order dated 19.11.2019, with respondents retaining the right to verify claims' authenticity.

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Issues:
Petition seeking direction to permit filing/revision of TRAN-1 form under CGST Act, 2017 to carry forward unutilized credit of duty.

Analysis:
The petitioners, registered dealers under the CGST Act, 2017, sought direction to file/revise the TRAN-1 form electronically or manually to carry forward unutilized duty credit to the common portal under relevant tax laws. Citing a previous judgment in a similar case, the petitioners argued for the same relief. The order dated 19.11.2019, which was upheld by a division bench, affirmed the petitioners' right to file/revise the form. The revenue counsel did not contest this position, leading to the conclusion that the present writ petitions should be allowed based on the previous order.

The court acknowledged that while the division bench had upheld the single judge's order, the official release of the judgment was pending. To avoid delays, the court decided to dispose of the present writ petitions based on the order dated 19.11.2019 issued by the single judge. Consequently, the court allowed the writ petitions, directing the respondents to permit the petitioners to file/revise the TRAN-1 form electronically or manually by 31.03.2021. However, the respondents were granted the liberty to verify the genuineness of the petitioners' claims in accordance with the law.

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