Madras HC directed authorities to allow filing of revised Form GST TRAN-1 by opening portal

  • Blog|News|GST & Customs|
  • 2 Min Read
  • By Taxmann
  • |
  • Last Updated on 30 September, 2021

Recent Posts

News, Blog, Company Law

[Opinion] Company & Its Directors Penalized for Using Private Placement Funds in Existing Account Before Filing Return of Allotment

Blog, News, Company Law

SEBI Amends Buy-Back Regulations | Excludes Shares Held by Non-Participating Promoters from Entitlement Ratio

Latest from Taxmann

filing of revised Form GST TRAN-1

Case Details: Bharat Electronics Ltd. v. Commissioner of GST & Central Excise, Chennai - [2021] 130 taxmann.com 368 (Madras)

Judiciary and Counsel Details

    • Dr. Anita Sumanth, J.
    • G. Shivadoss and Muthu Venkataraman for the Petitioner. V. Sundareswaran, Sr. Panel Counsel for the Respondent.

Facts of the Case

The petitioner was a public sector undertaking established to meet requirements of specialized electronic equipment of the Indian Defence Forces. It filed TRAN-1 Form and it was uploaded on 30-10-2017 containing all required details, including details pertaining to eligible ITC. The petitioner noticed that the figure reflected in column no. 6 was erroneous and sought to correct the same. The request was not accepted and it claimed credit in GSTR-3B.

It submitted an explanation by way of communication addressed to the department setting out the background in which Form GSTR 3B had come to be filed reflecting the entire admissible credit which was not filed in TRAN-1. The department issued order stating that credit taken in GSTR-3B cannot be considered as eligible credit. It filed writ petition seeking relief.

High Court Held

The Honorable High Court observed that there have been multiple difficulties, both technical and otherwise, that have been faced by assesses and the Department post introduction of GST with effect from 1-7-2017. In such a situation where there was a bonafide human error as in the present case, it should be permitted to be rectified. There was no dispute expressed by the department in its counters on the position that the error committed was inadvertent. Therefore, the Court directed to enable the filing of revised Form TRAN-1 by opening of the portal.

List of Cases Referred to

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

Leave a Reply

Your email address will not be published. Required fields are marked *

«
»

Everything on Tax and Corporate Laws of India

To subscribe to our weekly newsletter please log in/register on Taxmann.com

Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied