Taxpayers Allowed Two-Month Window to Upload GST TRAN-1 Forms and Claim Transitional Credits Under Special Relief Mechanism

HC granted relief to petitioner for filing GST TRAN-1 form based on SC's order. The court allowed uploading of transitional credit forms through a common portal for two months, enabling taxpayers to claim credits irrespective of pending legal proceedings. Officers were directed to verify claims within 90 days and reflect approved credits in Electronic Credit Ledger.

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Issues:
1. Petition seeking relief for enabling Form GST TRAN-1 through GST portal for claiming transitional credit.
2. Consideration of the petitioner's request in light of the Supreme Court's order.
3. Interpretation of the directions issued by the Supreme Court regarding Transitional Credit.

Analysis:
1. The petitioner filed a Writ Petition under Article 226 seeking the enabling of Form GST TRAN-1 through the GST portal to claim transitional credit from VAT returns. The relief sought was to declare the inaction of the respondents as illegal, arbitrary, and violative of natural justice. The petitioner highlighted technical glitches preventing the consideration of periodical returns filed as per the GST Act, 2017 and April 2018 notifications.

2. The Supreme Court's order dated 22.07.2022 in Petitions for Special Leave to Appeal directed the Goods and Service Tax Network (GSTN) to open a common portal for filing forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months starting from 01.09.2022. The order emphasized the absence of technical glitches during this period and allowed registered assesses to file or revise forms regardless of pending writ petitions or decisions by ITGRC. The concerned officers were given 90 days to verify claims and reflect allowed Transitional credit in the Electronic Credit Ledger.

3. The High Court interpreted the Supreme Court's order as providing a general opportunity for all assesses to avail Transitional Credit through TRAN-1 and TRAN-2 within the specified two-month period without reference to a particular assessment year. The Court allowed the Writ Petition in line with the Supreme Court's directions, granting relief to the petitioner to upload relevant forms during the stipulated period. The judgment did not impose any costs, and miscellaneous petitions in the Writ Petition were closed accordingly.

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