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Writer's pictureMukul gupta

Make Necessary Changes in GST Portal to facilitate filing of TRAN-1 or Allow Manual Filing Kerala HC


In a significant ruling favouring the taxpayers, the Kerala High Court has asked the GST department to facilitate the filing of GST TRAN-1 in the portal or allow the manual filing in case of failure to accept online.


The petitioner, M/S.G & C Infra Innovations had uploaded GST TRAN-1 on 01-09-2017. The time for filing the said form was available till 27-12-2017. Thus the form was filed within time. However, the portal opened only on 15th March, 2018, for filing the TRAN-2 returns and petitioner could realise the inadvertent error only after that. Immediately thereafter, a complaint was made to the GST council.


Justice Bechu Kurian Thomas, after perusing the facts deeply, observed that the mistake in filling up TRAN-1 form is a genuine, and “in the circumstances, the said error should not prevent the petitioner from claiming or being entitled to claim, what is otherwise legally due to it,” the Court said.


Observing that in similar instances, the courts of this country have come to the aid of the taxpayers, the Court noted that “the decisions in Blue Bird Pure (P) Ltd. v Union of India and Others, and of this Court in Goods and Service Tax Network v. M/s Leo Distributors were both rendered in identical situations, giving relief to the taxpayers.”


Concluding the order, the High Court held that “In view of the above, I set aside Ext.P7 and direct the competent amongst the respondents to facilitate revising of form GST TRAN-1 submitted by the petitioner on 01-09-2017 and to file form GST TRAN-2 by making necessary arrangements on the web portal. If in case the same is not possible, to permit the manual filing of such returns by the petitioner, as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of the judgment.”


Advocates Sri.A.Kumar, Sri.P.J.Anilkumar, Smt.G.Mini, Sri.P.S.Sree Prasad, Shri.Job Abraham and Sri.Ajay V.Anand for the petitioners.



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