GST Relief: Court Allows Correction of TRAN-1 Form and Filing of TRAN-2 Form Due to Technical Difficulties

The HC granted petitioner's request to delete respondent No. 6 from the cause title. Regarding technical difficulties in filing GST transitional credit forms, the court allowed petitioner to correct Form TRAN-1 and file Form TRAN-2. The jurisdictional Assessing Authority was directed to consider all issues raised by petitioner within four weeks, including the merits of the case and the impact of cited judgments. The court's decision was made without prejudice to either party's rights under the Central Goods and Services Tax Act and Rules.

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Issues:
1. Petitioner seeks to delete respondent No. 6 from the cause title.
2. Petitioner prays for writ of mandamus to submit revised form GST TRAN-1 return.
3. Technical difficulties faced by petitioner in filing application for transitional credit.
4. Court's observation in a previous judgment regarding similar issues.
5. Court's decision to allow petitioner to correct Form TRAN-1 and file Form TRAN-2.
6. Directions for the jurisdictional Assessing Authority to consider all issues raised by the petitioner.

Analysis:

1. The petitioner sought permission to delete respondent No. 6 from the cause title, which was granted by the court, allowing the amendment to be carried out immediately without the need for reverification.

2. Under Article 226 of the Constitution of India, the petitioner requested a writ of mandamus to direct the respondents to permit the submission of the revised form GST TRAN-1 return electronically on the common portal, citing Rule 120-A of the Central Goods and Service Tax Rules 2017. The petitioner also sought other reliefs in this regard.

3. The petitioner faced technical difficulties on a specific date, preventing the filing of the required application form to avail transitional credit. Various letters were sent to the Deputy Commissioner of GST explaining the technical issues and requesting permission to file the transitional credit by accessing the portal.

4. Referring to a previous judgment delivered on 13.04.2022 in a related case, the court noted similar circumstances and directions issued in that case, indicating the relevance of past decisions in the current matter.

5. The court decided in favor of the petitioner, allowing the correction of Form TRAN-1 and the filing of Form TRAN-2 without prejudice to either party's rights. The respondents were instructed to consider whether the forms filed or corrected by the petitioner could be entertained in accordance with the relevant provisions of the Central Goods and Services Tax Act and Rules.

6. The jurisdictional Assessing Authority was directed to address all issues raised by the petitioner, including those on merits, simultaneously. The authority was also instructed to consider the impact of specific judgments cited by both parties and make a decision within four weeks. The order was to be communicated promptly, with specific timelines for granting reliefs or allowing further legal proceedings based on the authority's decision.

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