Revised GST TRAN-1 filing permitted for transitional credit correction; ancillary restoration claim in PMT-2 did not survive.

A petitioner seeking correction of an error in transitional credit was permitted to file a revised FORM GST TRAN-1, as the relief fell within Rule 120A of the CGST Rules, which allows correction of prescribed transition-form errors. The request was also considered in the context of Rule 117(3), concerning credit lying under the repealed laws. Once revised filing was allowed, the ancillary prayer for restoration of credit in FORM GST PMT-2 no longer survived for adjudication.

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Issues: Whether the petitioner was entitled to file a revised FORM GST TRAN-1 to correct the error in claiming transitional credit, and whether the consequential prayer for restoration of credit in FORM GST PMT-2 survived for consideration.

Analysis: The petition was disposed of in the light of the respondents' submission that the request to file a revised FORM GST TRAN-1 could be considered. The relief sought was addressed under Rule 120A of the Central Goods and Services Tax Rules, 2017, which permits correction of errors in the prescribed transition form. The Court also noted the claim of credit under Rule 117(3) of the Central Goods and Services Tax Rules, 2017 from the credit lying under the repealed laws. Upon accepting the prayer for revised filing, the ancillary request for restoration of credit in FORM GST PMT-2 no longer required adjudication.

Conclusion: The petitioner was permitted to file a revised FORM GST TRAN-1, electronically or manually, within the time granted, and the consequential prayer for restoration of credit did not survive.

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