TaxTMI 
TaxTMI 
2021 (3) TMI 1085
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....s or a writ in the nature of mandamus or any other appropriate writ or order directing the respondents to forthwith positively act upon the representations of the petitioners and allow rectification of Form GST TRAN-2 filed for the month of July 2017 and in any case allow the petitioners to file returns in Form GST TRAN-2 and claim transitional credit for supplies made in the months of August 2017 to December 2017; (B) Pending notice, admission and final hearing of this petition, this Hon'ble Court may be pleased to direct the respondents to forthwith positively act upon the representations of the petitioners and allow rectification of Form GST TRAN-2 filed for the month of July 2017 and in any case allow the petitioners to file retur....
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.... to claim deemed transitional tax credit under the proviso to Section 140(3) of the GST Act. For such purpose, they were first required to declare the duty paid stock in the Form GST TRAN-1 within the stipulated time limit. It is not in dispute that the writ-applicants duly filed the Form GST TRAN-1 within the available time limit. However, for the purpose of availing deemed credit, a further Form GST TRAN-2 was to be filed for a maximum period of 6 months from July 2017 to December 2017. While filing the Form GST TRAN-2 for the month of July 2017 with correct value of the output supply and also the correct amount of the CGST paid, a typographical error crept in. The writ-applicants inadvertently mentioned the entire quantity of stock on ha....
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....held and observed this Court as under : "23. In this case, it is not as if the petitioner has not filed Form GST TRAN-1 within the time provided by the respondents under the rules. The petitioner had filed the form, but on account of not properly understanding the nature of the columns provided in the form, due to inadvertent error, did not mention the details of Rs. 83,99,136/- in column 6 of Table 5a and instead uploaded the details in column 5 of Table 5a in Form GST TRAN-1. Now the substantive right of the petitioner to claim transitional credit of such amount is sought to be denied on the ground that the time limit for filing revised Form GST TRAN-1 has elapsed. 24. In the opinion of this court, as held by the Delhi High Court in M....