2022 (5) TMI 66

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....19. The respondents/writ petitioners approached this Court with a prayer to allow the writ petitioners to file/upload in GST TRAN-I form and intended to file TRAN-I form and/or revised TRAN-I form. The learned Single Bench directed the GST and authorities to open the portal for the writ petitioners till March 31, 2020. Aggrieved by such direction the revenue is before us by way of this appeal. Identical impugned order was subject matter of challenge at the instance of the revenue in MAT 552 OF 2020 etc. batch and by judgment dated 14.12.2021, the appeals were dismissed and directions were issued by slightly modifying the liberty granted to the respondents/writ petitioners. The operative portion of the judgment reads as follows :- ....

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....rectness or otherwise of the claim of Input Tax Credit under the erstwhile regime and transition to GST of the revenue. The other recent decision is that of the High Court of Allahabad in the case of Ratek Pheon Friction Technologies Pvt. Ltd. vs. Principal Commissioner reported in (2021) 130 Taxmen.com 367. In a batch of writ petitions filed before the High Court of Allahabad the writ petitioners sought for issuance of mandamus to command the authorities to allow them to submit revise/ re-revise electronically, their respective declarations on Form GST TRAN-1 and TRAN-2 in the GST portal under the provisions of Central Goods Services Tax Act, 2017 and Uttar Pradesh Goods and Services Tax Act, 2017. The Division Bench after elabora....

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....iew of the assessee and the assessee cannot be put to prejudice on account of technicalities. Thus, keeping the underlying principle in mind if the matter is examined then we are inclined to lean in favour of the writ petitioners and affirm the directions issued by the learned Single Judge. We note from the directions issued by the learned Single Judge that the authorities have been directed to open the portal so that the assessee may be able to file their respective TRAN-1 return or revise return or re-revise return. In our considered view, this would be a difficult exercise and such cannot be run by the assessing Officer in whose jurisdiction the assessee is carrying business. It probably will have to be done at the very higher level and ....