Object and Purpose of Transitional Provisions to be achieved

Assailing the communication dated 22.03.2019 issued by the respondent No.6, Petitioner inter alia seeks a direction to the respondents to enable them to revise their Form GST TRAN-1 in order to transit the amount of Rs.4,31,32,066/- in the Electronic Credit Ledger in terms of the provisions of Section 140 of the CGST Act, 2017 r/w rule 117/120A of the CGST Rules, 2017.

The Honble High Court held as under Object and purpose of the transitional arrangements made under Section 140 of the Act requires to be achieved to its logical end. Request of the petitioner to revise the Form GST TRAN-1 for the first time cannot be denied on technicalities. The avowed object and purpose of the transitional arrangements has to be achieved. In the new tax regime, such glitches not being uncommon, a pragmatic approach would sub-serve the ends of justice. Order impugned is set aside and the matter is restored to the file of the respondent No.6 to re-consider the grievance of the petitioner in the light of the observations made. Decision to be taken expeditiously, within a period of four weeks.

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