GST portal ordered reopened for TRAN-1 form filing after consultant's inadvertent mistakes under Rule 120A

The HC directed respondent authorities to reopen the GST portal for petitioner to file GST TRAN-1 form following inadvertent mistakes by consultant. Court held that petitioner was entitled to submit Form TRAN-1 and TRAN-2 under SC order in Union of India v. Filco Trade Centre, with submission period open until 30.11.2022. HC ruled that Rule 120A allowing revision of GST TRAN-1 declaration once remained applicable despite portal being opened as one-time measure. Circular dated 09.09.2022 being clarificatory could not override Act or Rules. Respondents directed to open portal for petitioner's revision and ensure completion before SC deadline of 30.11.2022. Petition disposed.

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Issues:
1. Petitioner seeking relief to reopen GST portal for filing GST TRAN-1 form and rectifying mistakes.
2. Interpretation of Supreme Court orders regarding submission of Tran-1 and Tran-2 forms.
3. Applicability of circular dated 09.09.2022 on revising Tran-1 and Tran-2 applications.
4. Analysis of Rule 120A of the Central GST Rules, 2017 and its relevance in the case.
5. Determining if the petitioner should be allowed to revise the declaration despite the circular's restrictions.

Issue 1:
The petitioner filed a writ petition seeking relief to reopen the GST portal for filing the GST TRAN-1 form and rectifying inadvertent mistakes made by their consultant. The petitioner also requested the court to allow eligible transitional credit as per Section 140 of the CGST Act.

Issue 2:
The Supreme Court's orders in Union of India Vs. Filco Trade Centre Pvt. Ltd. directed the GSTN to open the portal for filing Transitional Credit forms for a specified period. The court ordered that any aggrieved registered assessee could file or revise the forms, and officers were to verify the claims within 90 days. The petitioner, despite submitting Tran-1 and Tran-2 forms, faced technical glitches and was unable to rectify errors due to system limitations.

Issue 3:
The Union of India argued that the circular dated 09.09.2022 restricted revising Tran-1 and Tran-2 applications once filed. The petitioner's counsel contended that Rule 120A of the GST Rules allowed for revision, and the circular should not override statutory provisions. The court noted that circulars cannot dilute statutory provisions and ordered the authorities to open the portal for the petitioner to revise the declaration.

Issue 4:
Rule 120A of the Central GST Rules, 2017 permits revising declarations electronically once filed within the specified time period. The petitioner's counsel argued that the Supreme Court's order did not exclude the application of Rule 120A, and the provision should be available for revising declarations.

Issue 5:
The court held that the circular's clarificatory instructions should not override statutory provisions like Rule 120A. It directed the authorities to open the portal for the petitioner to revise the declaration once, emphasizing that no further permission for revision would be granted. The respondents were instructed to ensure compliance before the deadline set by the Supreme Court.

This detailed analysis of the judgment highlights the legal interpretations, arguments presented by both parties, and the court's reasoning in granting relief to the petitioner within the framework of relevant laws and court orders.

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