assessee
must be allowed to revise or rectify the Tran 2 form particularly when
Tran 1 forms are allowed to be revised or rectified ... prescribed for the filing of the TRAN 2
4
form. The authorities allow filing of the TRAN 1 and TRAN 2 forms
electronically. There
allow the Petitioner to file declaration in form
GST Tran 1, to enable it to claim transitional credit of
excise duty in respect of inputs ... order, or direction declaring that the time
limit to file Form TRAN 1 specified in Rule 117(1) & (1A)
of the Central Goods
rule makes it
condition precedent for an assessee to file GST TRAN - 1
within the specified period, to be able to carry forward
credit ... below:-
"Your honour is well aware that TRAN -
1 was supposed to be replaced within
27/12/2017. But because of our
internal system
accepting the FORM GST TRAN - 2
-6-
unless the particulars of the same are made available in
FORM GST TRAN - 1. The said technical glitch ... dispute that the FORM GST TRAN
- 2 portal was not available when the petitioner filed
FORM GST TRAN - 1. In such circumstances, non-
mentioning
directing the respondents to
consider the physical copy of Form GST TRAN - 1 sent
to New Delhi office on 22.12.2017, be entertained and
credit ... open the Electronic Ledger and enable
the petitioner to file GST Tran - 1 online for entering the
credit as on 01.07.2017 in respect of CGST
provided the facility to complete TRAN-1 filing. It is clarified
that the last date for filing of TRAN 1 is not being extended ... number of TRAN-1s filed and submitted through
this process.
8.4 The taxpayers shall complete the process of
filing of TRAN 1 stuck
reflected in
the declaration filed by the petitioner no.1 in Tran1 form is not shown in
the electronic credit ledger account ... outset, it was submitted that the petitioners have filed the
TRAN1 in this case. Electronic credit ledger account is submitted only
yesterday. Learned counsel
Petitioner No. 1 company attempted to file Form GST TRAN - 1, on the
GST common portal for availing Input Tax Credit ... filing TRAN 1 by the ITGRC Committee. On
29.03.2019, when Petitioner No. 1 again attempted to file Form GST TRAN
- 1, on the portal
that as the time period to
fill details in FORM GST-TRAN-1 had elapsed, the
petitioner was not able to amend the form ... relevant part of the GST TRAN-1
form, it was submitted that Table 5a of the TRAN-
1 form provides for claiming credit of central
filed
and therefore filed manually. The revision by TRAN - 1
needs to be done. He reiterates, several High Courts have
3
expressed the view that ... CGST Rules, 2017, to extend the deadline for filing
of GST TRAN - 1 form till 31st December, 2019. State
goes unrepresented in spite of having
