Aggrieved taxpayers who were unable to file Form GST TRAN-1 due to technical glitches plead before the judicial authorities to allow them to file or revise their Form GST TRAN-1in time. Various writ petitions were filed in this regard.
Nodal Officer, JT Commissioner Versus M/s Das Auto Center and Others- High Court of Calcutta
Petitioners had prayed to allow them to file the Form GST TRAN-1 or to revise their Form GST TRAN-1. They could not file it on time because of technical glitches on the GST portal etc.
In the writ petition, the petitioners claimed that they were unable to claim the GST credit as they could not file or revise the Form GST TRAN-1. The Hon’ble High Court noticed that the similar petition was allowed before which ordered the authorities to re-open the form GST TRAN-1 on the common portal. However, the High Court of Calcutta believed that the re-opening of the portal is under Higher Authorities and cannot be decided at the individual jurisdiction level. Therefore, the High Court of Calcutta allowed the assesses to claim the Transitional GST credit under the Form GSTR-3B of January 2022.
One should be very careful while applying the above judgement in order to avail the transitional GST Credit. The assesses may also inform the GST authorities regarding any transitional credit availed under Form GSTR-3B in order to avoid any claim of suppression of information by the GST department.
