Electronic GST TRAN 1 Filing Allowed: Mandamus Issued to Enable Transitional Credit Submission for Taxpayer Relief

HC granted Mandamus directing 1st Respondent to enable electronic filing of GST TRAN 1 for the Petitioner. Following precedent from previous SC and HC orders, the court allowed the Petitioner to file or revise the form in line with established guidelines. The judgment provided a clear procedural pathway for GST Transitional Credit claims without awarding costs.

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Issues:
Prayer for a writ of Mandamus directing the 1st Respondent to enable the Petitioner to file GST TRAN 1 electronically and treat it as filed in accordance with law.

Analysis:
The writ petition sought a Mandamus directing the 1st Respondent to allow the Petitioner to file GST TRAN 1 electronically and treat it as filed in compliance with the law. Both parties acknowledged that a previous order of the court in the case of M/s.A-One Tiles and M/s.Arihant Marble had already addressed this issue, following a judgment of the Hon'ble Supreme Court in the case of Union of India v. Filco Trade Centre Pvt. Ltd. The court had issued several directions in the earlier case, including instructing 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 a specified period. The court directed that any aggrieved registered assessee could file the relevant form or revise the already filed form, regardless of whether they had filed a writ petition or had their case decided by the Information Technology Grievance Redressal Committee (ITGRC).

The specific direction permitted any aggrieved registered assessee to file a form seeking Transitional credit or revision thereof. The court disposed of the Writ Petition on the terms mentioned above, with an endorsement from the petitioner's counsel indicating the petitioner's intention to avail the benefits extended to the assessees as per the earlier order. No costs were awarded in this matter. The judgment provided clarity on the procedure for filing GST TRAN 1 electronically and emphasized the importance of following the directives issued by the court in similar cases to ensure compliance with the law and facilitate the smooth processing of Transitional Credit claims.

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