HC orders to open GST Portal for TRAN-1 Filing

The GST Consultant of the Petitioner filed the Form GST TRAN-1 on GST portal on 26th September 2017, to avail cenvat credit on capital goods. Though the GST consultant had filed the form, the Petitioner did not receive the CGST transitional credit in its electronic credit ledger despite there being no error/technical glitch which may have occurred on the GST portal. On the advice of the consultants, the petitioner tried to file the revised TRAN-1 form on the last date of 27^th December 2017, but, due to the portal outage, he could not file the revised form on the GST Portal.

The Court held that to hold the petitioner as someone who did not meet the deadline to avail the Cenvat Credit on Capital goods will be too harsh a view to take. It held that the petitioner is allowed to file the required Form by claiming Cenvat Credit and the respondent shall within 2 weeks open online portal/provide a link to petitioner for filing the Form.

If due to some technical issue that is not feasible and such a communication is received from respondent within two weeks from the date this order, petitioner then shall file a request in requisite physical Form and respondent shall decide whether petitioner is entitled to Cenvat Credit as claimed by petitioner and if so, factor that in ascertaining petitioner’s GST liability in accordance with the law.

The Hon’ble had not opined on the merits of the Cenvat Credit or any other Credit as claimed by petitioner and same shall be considered by the appropriate authority on merits.