A two- judge bench of the Bombay High Court has asked the Central Government to re-open the facility to file GST TRAN-1 to allow the tax payers to rectify the human typo errors.
Form TRAN 1 helps businesses get benefit of input tax credit due as on or before June 30, 2017, transferred under the GST regime.
The petitioners O/E/N India Ltd had submitted its form TRAN 1 to enable the unutilised Cenvat credit from the pre-GST regime transferred. But there was a typographical error, due to which it was indicated that Cenvat credit available was Rs. 11,10,555 instead of Rs. 1,11,05,550.
The company’s request to allow the corrections in the form was rejected by the tax authorities on the grounds that there is no provision in the GST Act, which allows correction/rectification of such errors.
The bench comprising Justice Riyaz I. Chagla And M.S. Sanklecha pointed out that “the human errors such as one which is arising in the present Petition are likely to have taken place in other cases also. At times these mistakes in keying in the correct figures would work in favour of the State and at other times in favour of Assessee. According to learned Counsel for both sides, there is no provision in the Act, which allows correction/rectification of such errors.”
While granting an interim relief to the petitioners, the bench added that “In the above view, it appears to us that it would be appropriate that the Central Government issues a general and/or special order under Section 172 of the Act addressing the above issue on general or special basis, taking into account the ground realities.”
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