High Court directs Opposite Parties to allow petitioner to file GST TRAN-1 form

The High Court of Orissa directed the Opposite Parties to allow the petitioner, a partnership firm in the motorcycle and spare parts business, to file the GST TRAN-1 form electronically or manually. The court emphasized the need for verification of the claim's genuineness, following precedents from the Delhi High Court and the High Court of Punjab and Haryana. The court's decision was in line with Rule 117 of the Central Goods and Services Tax Rules, 2017, granting relief to the petitioner for difficulties faced in submitting the form within the stipulated time.

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Issues:
- Acceptance of GST TRAN-1 form
- Input Tax Credit (ITC) claim by the Petitioner

Acceptance of GST TRAN-1 form:
The petitioner sought a direction for the Opposite Parties to accept the GST TRAN-1 form as per Rule 117 of the Central Goods and Services Tax Rules, 2017 (CGST Rules). The petitioner, a partnership firm engaged in the sale of motorcycles and spare parts, faced difficulties in uploading the form due to unforeseen circumstances. Despite representations made to the Secretary, Goods & Service Tax Council, the petitioner's request was not initially granted. However, the court considered similar cases from the Delhi High Court and the High Court of Punjab and Haryana, where relief was granted to petitioners facing similar challenges in submitting the TRAN-1 form. The court directed the Opposite Parties to allow the petitioner to file the form electronically or manually, with verification of the claim's genuineness.

Input Tax Credit (ITC) claim by the Petitioner:
Under Rule 117 of the CGST Rules, a registered person can claim input tax credit under Section 140 of the CGST Act by submitting a declaration electronically in Form GST TRAN-1 within 90 days from the appointed day. The petitioner's inability to upload the form within the stipulated time led to the present petition. Despite contentions from the Opposite Parties that there was no evidence of error or submission of TRAN-1, the court relied on precedents from the Delhi High Court and the High Court of Punjab and Haryana, where relief was granted to petitioners in similar situations. The court, therefore, directed the Opposite Parties to facilitate the submission of the TRAN-1 form by the petitioner and verify the claim appropriately.

In conclusion, the High Court of Orissa directed the Opposite Parties to either allow the petitioner to file the GST TRAN-1 form electronically or accept it manually before a specified date. The court emphasized the need for authorities to verify the genuineness of the petitioner's claim in accordance with the law. The writ petition was disposed of accordingly, with an urgent certified copy of the order to be issued as per rules.

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