Delhi HC directs GST Authority to enable Taxpayer to file revised TRAN-1 Form electronically or allow lTC manually revising TRAN-1 [Read Order]

The Delhi High Court directed the Goods and Service Tax (GST) Authority to enable the taxpayer to file revised TRAN-1 Form electronically or allow Input Tax Credit (lTC) by manually revising TRAN-1.

Though the petitioner, Trivedi and Sons Pvt. Ltd. was unable to file TRAN-1 due to technical glitches, yet the petitioner had filed grievances dated 13th April, 2018 and 20th April, 2018 on the portal. Thereafter, the petitioner also informed the respondents vide letters dated 11th May, 2018 and 25th March, 2019, regarding the difficulties faced by him in processing and filing of TRAN-1. These letters were followed up with the representation dated 12th March, 2020 to the respondents.

The division bench of Justice Manmohan and Justice Navin Chawla in the light of the decision in cas of Super India Paper Products Vs. Union of India held that Petitioners have genuinely attempted to file TRAN-1 Form within time and have also taken care to preserve some evidence which is now being relied upon in support of their contention. This proof of submission however has not been accepted by the Respondents. The stand of the Respondent is that in such matters there is no technical anomaly in filing of the TRAN1 Form on the GST portal. This Court in several decisions has given benefit to such taxpayers and even to those who did not have any evidence to support their filing of TRAN-1 Form within time. In SRC Aviation (P) Ltd. v. Union of India and Ors., 8 this Court, after recording the fact that Petitioner has placed a copy of the screenshot evidencing that it was unable to file the TRAN-1 Form on the GST Portal, allowed it to file the TRAN-1 Form electronically, or manually.

“Accordingly, the present writ petition is allowed in accordance with paragraphs 28 and 29 of the judgment of this Court in Super India Paper Products (Supra). However, the date for accepting the TRAN-1 Form electronically or manually shall be read as 15th December, 2021,” the court said.

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