This petition has been filed for issuance of 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 in order to enable the petitioner to claim legitimate transitional credit in terms of Section 140 of the CGST Act.
Section 140 of the CGST Act, 2017—Transitional Credit –- The petitioner prayed for 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 ITC claimed through GSTR 3B return in order to enable the petitioner to claim legitimate transitional credit in terms of Section 140 of the Act, 2017. The counsel for the petitioner submitted that the petitioner has already sent a representation dated 19.3.2020 to the concerned Commissioner and that he would be satisfied at this stage if in the first instance a direction is issued to respondent to decide the same by passing a speaking order there within a reasonable time.
Held that:-The Hon’ble High Court directed the respondent No.5 to decide the representation dated 19.3.2020 of the petitioner by passing a speaking order within a period of three months.
This petition has been filed for issuance of 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 in order to enable the petitioner to claim legitimate transitional credit in terms of Section 140 of the CGST Act.
Section 140 of the CGST Act, 2017—Transitional Credit –- The petitioner prayed for 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 ITC claimed through GSTR 3B return in order to enable the petitioner to claim legitimate transitional credit in terms of Section 140 of the Act, 2017. The counsel for the petitioner submitted that the petitioner has already sent a representation dated 19.3.2020 to the concerned Commissioner and that he would be satisfied at this stage if in the first instance a direction is issued to respondent to decide the same by passing a speaking order there within a reasonable time.
Held that:-The Hon’ble High Court directed the respondent No.5 to decide the representation dated 19.3.2020 of the petitioner by passing a speaking order within a period of three months.