Petitioner states that it filled and filed online the GST
TRAN-1 Form on 27th December, 2017. The specific averment is that it
committed ... TRAN- 2 Returns. It was at that stage that
the Petitioner realised that it had committed an inadvertent error in the
TRAN-1 Form
regards the
excise duty credit he has to fill up form TRAN-1 and for the other type of
credit ... fill up form TRAN-2.
4. According to the Petitioner there were a lot of technical glitches in
uploading TRAN-1 form on the common
portal so as to enable the
Petitioner to file the TRAN-1 forms electronically, failing
which the Department shall accept the manually TRAN-1 Form ... Central Goods and Services Tax Rules, 2017 and Form GST
Tran-1 as ultra vires to Section 40( 5) and Section 164 of the
Central
terms of Rule 117 of the CGST Rules, 2017, the GST TRAN-1 was
required to be filed by 30th September, 2017. Later, this time ... said to have missed
noticing that the time for filing GST TRAN-1 was extended only till 27th
December, 2017. The Petitioner was accordingly
either reopen the GST portal for
one time revision of Form TRAN -1 or to accept the Revised
TRAN -1 to be filed manually ... credit,
Petitioner was required to submit a declaration in Form GST TRAN-1 on the
GST Portal within the stipulated period of 90 days. Since
declaring Rule 117 of
CGST Rules providing time limit for filing TRAN-1 as
ultravires, contrary and in violation to Section ... file their claim for said amount in
form TRAN-1 within the time as prescribed. Petitioner company held an
opening stock worth
file its claim of tax credit as on 30.6.2017 in
Form Tran-1 and allow the Cenvat Credit of Rs 197459/-
which the Petitioner could ... system of the Respondents as
the online portal reflects as TRAN-1 processed with error;
ii.Issue the direction of like nature to the Respondents
credit, petitioner was required to submit a declaration in
Form TRAN-1 on the GST Portal within the stipulated period of 90 days.
Since ... registered person could not submit the TRAN-
I by 27-12-2017. Last date to file TRAN -1 was reflecting as
31st
under the previous regime. The statute provides
for filing form GST TRAN-1 (hereinafter "TRAN-1 Form") by
furnishing details of amount ... July, 2017. The last
extended date for filing the TRAN-1 Form, was prescribed as 27th
December, 2017.
3. Unfortunately, the transitionary mechanism
details in table 4 of
TRAN-2.
b) you have not declared anything in table 7(d) of TRAN-1, so you
are not permitted ... Petitioner to upload TRAN-2 Form on account of an inadvertent error
committed by it in filing TRAN-1 Form, since it was not able
