2024 (11) TMI 587 - HC - GST

Excise Duty Claim Challenged: Portal Barriers Prompt Judicial Review of TRANS-1 Application and Potential Procedural Relief

HC examined the petitioner's challenge to the rejected TRANS-1 claim for Central Excise Duty. Despite portal limitations hindering appeal filing, the ... TRANS-1 claim for transaction credit - revision of TRANS-1 - availability of Central Excise Duty credit - delay in filing writ petition / limitationDelay in filing writ petition / limitation - TRANS-1 claim for transaction credit - Petition admitted for consideration and notice issued to respondents notwithstanding objection as to delay - HELD THAT: - The High Court recorded respondents' objection to the long delay between the impugned order dated 24.02.2023 and the filing of the writ petition on 23.10.2024, but proceeded to issue notice to the respondents for adjudication of the petition. The Court noted the factual controversy concerning rejection of the petitioner's TRANS-1 claim (filed in an incorrect column) and the petitioner's attempt to seek revision or appellate remedy on the GST portal which was said to be unavailable or not entertained. The Court did not decide the substantive question on the availability of the claimed Central Excise Duty credit or on the correctness of the impugned order; instead it directed service and afforded the respondents an opportunity to file a counter affidavit within four weeks. The Court also recorded that because respondents were duly represented, no fresh process needed to be issued. [Paras 4, 5, 6, 7]Notice issued to respondents; no fresh notice required; respondents to file counter affidavit within four weeksRevision of TRANS-1 - availability of Central Excise Duty credit - Substantive dispute regarding rejection of TRANS-1 claim and relief of revision or appellate remedy left open for adjudication - HELD THAT: - The Court recorded that TRANS-1 filed in the wrong column led to rejection of the claim and that the impugned order suggested the petitioner could request the Commissioner to permit revision of TRANS-1. The petitioner, however, alleges inability to file an appeal on the GST portal and that a manual appeal was not accepted. The Court declined to pronounce on the merits of these contentions or on the entitlement to the claimed credit at this stage, and preserved these matters for determination after service and receipt of the respondents' counter affidavit. [Paras 1, 2, 3]Substantive claims and the availability of revision or appellate remedy to be examined after notice and pleadings; no adjudication on merits at this stageFinal Conclusion: Writ petition admitted for adjudication; notice issued to respondents despite objection as to delay; no fresh notice required; respondents directed to file counter affidavit within four weeks; substantive questions regarding rejection of TRANS-1 and entitlement to credit left open for determination on pleadings. The writ petition was filed by the petitioner challenging the rejection of their TRANS-1 claim for Central Excise Duty due to wrong filing. The claim amounting to Rs. 30,20,268.52 was rejected, and the petitioner was advised to request the Commissioner for revision. The petitioner faced difficulties in filing an appeal due to portal limitations. The respondents objected to the delay in filing the petition. The court issued notice to the respondents, who were duly represented, and directed the filing of a counter affidavit within four weeks.