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of <h1>GST TRAN-1 Form Reopening Allows Taxpayers to Rectify Past Filing Errors Under Supreme Court's Directive</h1> <h3>The Principal Chief Commissioner, Goods and Services Tax Act (Previously Central Excise and Customs), Union of India, The Chairman, Goods and Service Tax Network (GSTIN), The Superintendent of GST & Central Excise Versus M/s. Anbu Automobiles, Rep. by its Partner A. Charles</h3> The Principal Chief Commissioner, Goods and Services Tax Act (Previously Central Excise and Customs), Union of India, The Chairman, Goods and Service Tax ... The Madras High Court, in a writ appeal concerning the filing of TRAN-1 declarations under Section 140 of the CGST Act 2017, addressed delays caused by technical glitches in the GST portal during the prescribed 90-day filing period from 01.07.2017. The learned single Judge had allowed the writ petition, prompting departmental appeal.The Supreme Court's ruling in Union of India & Another v. FILCO Trade Centre Pvt. Ltd. & Another, 2022 (7) TMI 1232, mandated reopening the GST portal from 01.09.2022 to 31.10.2022 for filing or revising TRAN-1/TRAN-2 forms, regardless of prior writ petitions or ITGRC decisions, with directions to ensure no technical glitches and to allow 90 days for verification and order issuance. The Court emphasized that 'allowed Transitional credit is to be reflected in the Electronic Credit Ledger,' and authorized the GST Council to issue guidelines for claim scrutiny.Following this, the department issued Circular No.180/12/2022-GST dated 09.09.2022, reopening the portal. The petitioner filed the TRAN-1 form during this period, resolving all issues raised. The High Court dismissed the appeal as infructuous, with no costs, concluding that no further adjudication was necessary.
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