Landmark GST Relief: Assessees Granted Extended Window to File TRAN-1 Forms Under CGST Act 2017

HC allowed writ petition regarding TRAN-1 declaration filing under CGST Act 2017. SC directed GST Network to reopen portal from Sept 1 to Oct 31, 2022, enabling assessees to file/revise forms despite prior technical challenges. Subsequent circular implemented SC directions, resolving the petitioner's grievance. Writ appeal was dismissed as infructuous with no costs.

---

---

The judgment from the Madras High Court, delivered by Honourable Mr. Justice G. R. Swaminathan and Hon'ble Mr. Justice M. Jothiraman, addresses the filing of the TRAN-1 declaration under Section 140 of the CGST Act 2017. This section facilitates the transition of Input Tax Credit from the TNVAT Act to the GST regime, with an initial deadline of 90 days from July 1, 2017. Due to technical glitches preventing timely filing, the writ petition was filed and allowed by a single judge on November 1, 2018, prompting the department's appeal.The case reached the Supreme Court, which, in 2022 (7) TMI 1232 (Union of India & Another V. FILCO Trade Centre Pvt. Ltd. & Another), directed the GST Network to reopen the portal for filing TRAN-1 and TRAN-2 forms from September 1, 2022, to October 31, 2022. The Supreme Court's directions included ensuring no technical glitches and allowing aggrieved assessees to file or revise forms, regardless of prior writ petitions or ITGRC decisions. Officers were given 90 days to verify claims and reflect allowed credits in the Electronic Credit Ledger, with potential guidelines from the GST Council for claim scrutiny.Following the Supreme Court's order, Circular No.180/12/2022-GST was issued, reopening the portal, enabling the writ petitioner to file the TRAN-1 form. As all issues in the writ petition were resolved, the writ appeal was dismissed as infructuous, with no costs, and the connected miscellaneous petition was closed.

---