Allahabad HC: Reasonable Opportunity ought to be granted to Taxpayers to Submit, Revise, Re-revise Electronically Form GST TRAN-1 or TRAN-2


The Allahabad High Court ruled that the reasonable opportunity ought to be granted to Taxpayers to submit, revise, re-revise electronically Form GST TRAN-1 or TRAN-2.

Facts of the case:-

This batch of writ petitions has been filed seeking relief in the nature of mandamus commanding the respondent authorities to allow the petitioners to submit, revise, re-revise electronically, their respective declarations on Form GST TRAN-1 and GST TRAN-2, under the provisions of the Central Goods and Services Tax Act, 2017 and, the Uttar Pradesh Goods and Services Tax Act, 2017, to carry forward the CENVAT and VAT Input Tax Credit, under the CGST Act, 2017 and the U.P. GST Act, 2017.

Interpretation of law & Conclusion:-

The division bench of Justice Naheed Ara Moonis and Justice Saumitra Dayal Singh directed that all petitioners may first file physical Form GST TRAN-1/TRAN-2 before their respective jurisdictional authority, within a period of four weeks from today. The jurisdictional authority shall then make a report in writing on the same, as to compliances contemplated under Section 140 of the CGST Act and Rule 117 of the CGST Rules. In case, no objection be taken, a report to submit/revise/re-revise the Form GST TRAN-1/TRAN-2 electronically, would be made by the concerned jurisdictional authority, within a period of two weeks.

In the event of any objection arising, one limited opportunity may be given to that petitioner to correct or revise or re-revise the physical Form GST TRAN-1/TRAN-2. That exercise may be completed within a period of three weeks and the report be submitted accordingly, the court added.

“Upon completion of that exercise, the jurisdictional authority shall forward his report along with said physical GST TRAN-1/TRAN-2 to the GST Network, within a further period of one week, with a copy of that communication to the petitioner concerned, through Email or other approved mode. No form submitted in compliance with this order would be rejected/declined as filed outside time,” the court ordered.

“The GST Network shall thereupon either itself upload the GST TRAN-1/TRAN-2, within two weeks of receipt of such communication or allow that petitioner opportunity to upload those details, within a reasonable time,” the court-ordered. The court noted the general difficulty obtaining with all the “registered persons” or taxpayers and have considered the same to be generic in nature, we also make this order applies to all other “registered persons”/taxpayers within the State of U.P. subject to the modification that such non- petitioners/“registered persons” may approach their jurisdictional authority, as above, within a period of eight weeks.

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