Input Tax Credit Restoration: TRAN-1 Portal Reopened for Taxpayer After Mandamus Petition Challenging GST Credit Denial

HC allowed petitioner's writ of Mandamus seeking input tax credit through TRAN-1, following SC's previous ruling in similar case. The court directed GSTN to open the common portal, enabling the petitioner to file TRAN-1 and claim transitional input tax credit, emphasizing compliance with SC's earlier judgment on the matter.

---

---

Issues involved:
Petition seeking writ of Mandamus for input tax credit through TRAN-1, direction to GSTN to open portal for filing TRAN-1, applicability of Apex Court decision on similar issue.

Analysis:
1. The petitioner sought relief through a writ of Mandamus to avail input tax credit by filing TRAN-1 in the common portal and directed the GSTN to open the portal for the same purpose. The issue was whether the petitioner could avail transitional input tax credit through these means.

2. The counsel for the petitioner argued that the issue in the petition was covered by a previous decision of the Apex Court in the case of Union of India Vs. Filco Trade Centre Pvt. Ltd. The counsel referred to various contentions and documents supporting the petitioner's claim for input tax credit through TRAN-1.

3. The respondents, represented by the learned AGA and counsel, contended that there was no merit in the petition and it should be dismissed. However, the counsel for the petitioner emphasized that the issue at hand was directly addressed in the Apex Court's judgment, which directed the GSTN to open the common portal for filing forms for availing Transitional Credit.

4. The Apex Court's judgment allowed aggrieved registered assesses to file relevant forms for transitional credit through TRAN-1 and TRAN-2 for a specific period. It also directed GSTN to ensure no technical glitches during this time and provided a timeline for verification of claims by concerned officers. The judgment further mandated the reflection of allowed Transitional credit in the Electronic Credit Ledger.

5. In light of the Apex Court's decision and the similarities in the issues raised, the High Court deemed it appropriate to allow the petition. The court directed the concerned respondents to permit the petitioner to avail input tax credit by filing TRAN-1 and to open the common portal for filing TRAN-1 for availing transitional input tax credit promptly.

6. Consequently, the High Court allowed the petition in line with the Apex Court's decision, directing the concerned respondents to facilitate the petitioner's input tax credit claims through TRAN-1 as per the Apex Court's judgment. The court emphasized expeditious action in opening the common portal for filing TRAN-1.

---