Case Title | M/s Bhagwati Motors, Katni , Madhya Pradesh Vs Union of India |
Court | Jabalpur High Court |
Honorable Judges | Justice Sheel Nagu and Justice Dwarka Dhish Bansal |
Citation | 2022 (8) GSTPanacea 150 HC Jabalpur W.P.A. 14768 of 2022 |
Judgement Date | 30-August-2022 |
Counsel for Petitioner | Mr Nitin Agrawal |
Counsel for Respondents | Mr Shreyas Dubey Mr Darshan Soni |
The Jabalpur High Court bench of Justice Sheel Nagu and Justice Dwarka Dhish Bansal has held that opportunity to avail bonafide credit on inputs deprived due to technical glitches on GSTN portal should be provided to registered taxpayers again.
Facts of the Case
The Petitioner firm was unable to file TRAN-1 within time to avail transitional credit on inputs due to technical glitches on GST portal when the portal was open.
Counsel for petitioner relied upon the final order rendered by Hon. Supreme Court of India on 22.07.2022 in the case of Union of India and Another Vs Filco Trade Centre Pvt. Ltd. in an attempt to resolve the piquant situation prevailing around the nation, where assesses were deprived due to technical glitch to avail filing of forms for availing transitional credit through TRAN-1 and TRAN-2.
Court Held
Considering the facts as recorded, Hon. court considering the order passed by Apex Court on 22.07.2022, reiterated direction to GSTN to open common portal for filing concerned forms for availing transitional credit through TRAN-1 and TRAN-2 for a period of 2 months commencing from 01.09.2022 to 31.10.2022. To allow to file and/or revise the already filed form irrespective of whether matter is under litigation before the High Court or is decided by Information Technology Grievance Redressal Committee (ITGRC). To verify the veracity of claims within 90 days and pass appropriate orders on merits after granting opportunity to hearing and allow transactional credit in Electronic Credit Ledger.
Respondents were allowed at liberty to issue appropriate guidelines to field staff in scrutinizing the claims.
Analysis of the Judgement
Registered taxpayers deserves opportunity to claim rightful credit on inputs deprived during transitional period due to technical glitches of GST portal.
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