2021 (11) TMI 272 - HC - GST

Transitional Credit - directions to the respondents to allow one time filing of revised Form GST TRAN 1 and GST TRAN 2 by either reopening the GSTN Portal or accepting the revised physical Form GST TRAN 1 GST TRAN 2 or accepting transitional Input Tax Credit claimed through GSTR 3B return - Section 140 of the Central Goods and Service Tax Act 2017 - HELD THAT - Counsel for the petitioner states that the petitioner has already sent a representation dated 19.3.2020 (Annexure P-8) to the concerned Commissioner and that he would be satisfied at this stage if in the first instance a direction is issued to respondent No.5 to decide the same by passing a speaking order there within a reasonable time. This is considered to be a fair request. Resultantly respondent No.5 is directed to decide the representation dated 19.3.2020 (Annexure P-8) of the petitioner by passing a speaking order within a period of three months from the date of receipt of a certified copy of this order - petition disposed off.

Summary

Issues involved: Petition for directions to allow one-time filing of revised Form GST TRAN 1 and GST TRAN 2 to claim transitional credit under CGST and SGST Acts.

Analysis:
1. Petitioner's Grievance: The petitioner sought directions to allow the filing of revised Form GST TRAN 1 and GST TRAN 2 or to accept transitional Input Tax Credit claimed through GSTR 3B return. The petitioner aimed to claim unreceived credit of Rs. 2,77,141 under Section 140 of the CGST Act and SGST Act.

2. Non-Reflection of ITC: The counsel for the petitioner highlighted that despite successful login, the petitioner's Input Tax Credit (ITC) was not fully reflected, leading to the filing of the petition.

3. Representation and Response: The petitioner had submitted a representation dated 19.3.2020 to the concerned Commissioner regarding the issue. The counsel mentioned that a direction was sought for respondent No.5 to decide the representation by passing a speaking order within a reasonable time.

4. Court's Decision: The Court acknowledged the petitioner's request as fair and directed respondent No.5 to decide the representation within three months from the date of receiving a certified copy of the order. Consequently, the petition was disposed of based on this direction.

5. Disposition of the Case: With the main issue resolved by directing a decision on the representation, the Court disposed of the petition and any pending applications related to the case.

This analysis reflects the legal proceedings and the Court's decision to address the petitioner's concerns regarding the transitional credit claim under the GST Acts, ensuring a fair resolution through a directed decision by the concerned authority.