9911796707
TMI Blog2019 (2) TMI 1218X X X X Extracts X X X X X X X X Extracts X X X X ..... ioners have sought for a direction upon the respondents to allow them to revise/rectify their Form GST TRAN 2 electronically or manually. Learned Advocate for the petitioners has submitted that, the first petitioner had obtained registration under the Central Goods and Services Tax Act, 2017. It had filed the Tran 1 form within time. It had filed the Tran 2 form within time. However, the petitioners had noticed that, there were certain mistakes in the Tran 2 form. The first petitioner wanted to correct the same. However, the present scheme of things does not allow rectification or revision of the Tran 2 form. Such a lacuna violates Article 14 of the Constitution. An assessee must be allowed to revise or rectify the Tran 2 form particularl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of the Central Goods and Services Tax Act, 2017 came into effect from June 22, 2017. The remaining provisions of the act of 2017 came into force with effect from July 1, 2017. The first petitioner is a dealer/trader engaged in the business of operating retail pharmacy outlets. The first petitioner was registered under the West Bengal Value Added Tax Act, 2003 and Central Sales Tax Act, 1956. The first petitioner obtained Registration under the Act of 2017. The first petitioner claims transitional credit. It filed TRAN 1 form within time. It is required to file TRAN 2 which it did, again within time. It discovered certain mistakes in the TRAN 2 form and sought to rectify the same within the time prescribed for the filing of the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by Section 164 of the Act of 2017, the Central Government made the Central Goods and Services Tax Rules, 2017. Chapter XIV of the Rules of 2017 deals with transitional provision. Rule 117 of the Rules of 2017 deals with tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day. Essentially, it allows filing of Form GST TRAN 1 and Form GST TRAN 2 on the common portal. The Act and Rules of 2017 contemplate filing of returns in the electronic form. Rule 120 of the Rules of 2017 requires every person to submit details of goods sent on approval in Form GST TRAN 1. Rule 120 A of the Rules of 2017 was introduced subsequently to allow a person to revise a declaration submitted under Form GST TRAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion has the opportunity to explain the same. A person making an admission, is entitled to prove that, the admission was made by mistake or was untrue. If, a person making the admission, is able to substantiate with cogent evidence that, the admission was a mistake or was untrue, then, such facts have to be taken into consideration for the purpose of deciding the evidentiary value of the admission and the relevancy thereof. In other words, the law permits a person making an admission, the liberty of explaining the same, if he so chooses. The Form GST TRAN 2, at best can be an admission allowing the authorities to inform the state of affairs of the first petitioner in relation to the subject matter governed by such form. However, neither the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
