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High Court Grants Relief to Taxpayer: TRAN-1 Form Filing Permitted Despite Technical Glitches Under GST Transitional Credit Rules HC of MP allowed petitioner to file TRAN-1 form during the specified portal period as directed by apex SC, addressing technical glitches in GST ...
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High Court Grants Relief to Taxpayer: TRAN-1 Form Filing Permitted Despite Technical Glitches Under GST Transitional Credit Rules
HC of MP allowed petitioner to file TRAN-1 form during the specified portal period as directed by apex SC, addressing technical glitches in GST transitional credit filing. The court followed the previous SC order permitting reassessment and form filing, with GSTN directed to facilitate the process. Petition was disposed of with favorable observations.
Issues involved: Petitioner's inability to file TRAN-1 due to technical glitches during the portal open time.
Analysis:
The High Court of Madhya Pradesh addressed the issue of the petitioner's inability to file TRAN-1 due to technical glitches during the portal's open period. The petitioner relied on a previous order by the apex Court in a similar case, directing the opening of the portal from 01.09.2022 to 31.10.2022 to resolve issues related to Transitional Credit through TRAN-1 and TRAN-2. The Court reproduced the apex Court's order, which directed the Goods and Service Tax Network (GSTN) to open a common portal for filing relevant forms during the specified period. The order also allowed aggrieved registered assessees to file or revise forms, ensuring no technical glitches during that time. Furthermore, officers were given 90 days to verify claims and reflect allowed Transitional credit in the Electronic Credit Ledger. The Court directed that the petitioner could avail the remedy provided by the apex Court during the specified period. The counsel for Central GST and State GST did not dispute the applicability of the apex Court's order to the present case, leading to the disposal of the petition with the mentioned observations.
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