GST TRAN-1 and TRAN-2 Forms: Portal Reopened for Two Months to Enable Registered Assessees to File or Revise Submissions

HC reviewed writ petitions regarding GST TRAN-1 and TRAN-2 form filing. Following SC's directive in a prior case, the court allowed GSTN to open a common portal for two months, enabling registered assessees to file or revise forms. Parties agreed SC's guidelines sufficiently addressed concerns, resulting in disposal of petitions without costs.

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Issues:
Seeking direction for further time to file revised Form GST TRAN-1 and TRAN-2 or file fresh forms.

Analysis:

The High Court heard a bunch of writ petitions where petitioners requested more time to file revised Form GST TRAN-1 and TRAN-2 or submit fresh forms. The Court noted that the Supreme Court had already addressed the issue in Union of India v. Filco Trade Centre Pvt. Ltd. 2022 SCC OnLine SC 912. The Supreme Court directed the Goods and Service Tax Network (GSTN) to open a common portal for filing forms for availing Transitional Credit for two months. It allowed aggrieved registered assesses to file or revise forms, ensuring no technical glitches during the process. The concerned officers were given 90 days to verify claims and pass appropriate orders, with the Transitional credit to be reflected in the Electronic Credit Ledger. The GST Council may issue guidelines for scrutinizing claims. The parties' counsels agreed that the Supreme Court's directions adequately addressed the petitioners' concerns, leading to the disposal of the writ petitions without costs. Any pending miscellaneous applications in these writ petitions were also closed.

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