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2021 (3) TMI 1085 - HC - GSTSeeking to allow rectification of Form GST TRAN-2 filed for the month of July 2017 - filing of returns in Form GST TRAN-2 - transitional credit for supplies made in the months of August 2017 to December 2017 - Section 140(3) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The controversy in the case on hand is squarely covered by a judgment of this Court in the case of JAKAP METIND PVT LTD. VERSUS UNION OF INDIA THROUGH THE SECRETARY AND 6 OTHER (S) [2019 (11) TMI 710 - GUJARAT HIGH COURT], wherein it was held that respondents are directed to either open the online portal so as to enable the petitioner to again file the rectified Form GST TRAN-1 electronically or accept the manually filed Form GST TRAN-1 with corrections on or before 30th November 2019 - The judgment of this Court in the case of Jakap Metind Pvt. Ltd., is in the context of an inadvertent error in the Form GST TRAN-1. However, the ratio should apply even in the case on hand. The writ-applicants cannot be made to lose the benefit of deemed transitional tax credit from August 2017 onwards only on account of an inadvertent and bonafide typographical error made in the Form GST TRAN-2 for the month of July 2017 - respondents are directed to either open an online portal so as to enable the writ-applicants to again file a rectified Form GST TRAN-2 electronically - Application allowed.
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