AP High Court Directs GST Department to Allow TRAN-1 Filing

The Andhra Pradesh High Court directed the Goods and Services Tax (GST) department (respondent) to allow filing Form GST TRAN-1, either electronically or manually within 30 days. The petitioner is a partnership concern which is registered under GST for doing business in pulses and turmeric.

The petitioner requested the court to direct the GST department to accept his Form GST TRAN-1 to enable him to claim the transitional credit of the eligible taxes in respect of the excess Input Tax Credit (ITC) of Rs.1,92,095 on the appointed day, i.e. 01st July 2017. The petitioner made a claim in terms of Section 140(1) and (3) of the SGST/CGST Act, 2017 read with Rule 117 of the Central Goods and Services Tax (CGST) Rules, 2017.

The petitioner submitted proofs showing that the petitioner could not upload the Form GST TRAN-1 due to technical glitches such as poor internet connectivity and few other technical difficulties on the GST common portal.

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The petitioner further pleaded that the writ petitioner also met the respective Nodal Officer from time-to-time. The petitioner also claimed that he had addressed several letters to the concerned for allowing him to file online Form GST TRAN-1 in terms of the decision of the GST Council and Circular.

The Counsel for the writ petitioner also placed on record photostat copies of screenshots of GSTN common portal showing the efforts made by the writ petitioner trying to submit TRAN-1 Form. 

The division bench of Justice C. Praveen Kumar and Justice Lalitha Kanneganti directed the GST department to permit the writ petitioner to file Form GST TRAN-1 electronically or, in an alternative manner such as manual filing. The court also directed the GST department to fix a cut off date for filing TRAN-1 within 30 days from the date of receipt of judgment.

For any clarifications/feedback on the topic, please contact the writer at dvsr.anjaneyulu@cleartax.in