While disposing 122 writ petitions, the Bombay High Court comprising Justice S.V. Gangapurwala and Justice M. G. Sewlikar has allowed the taxpayers to correct TRAN-1 & TRAN-2 either manually or online.
A bunch of petitioners approached the High Court on the ground of failure to file TRAN-1 Form due to the technical glitches and/or the request for amendment/ revision/ modification of TRAN1 Form was not allowed.
The petitioners relied on the judgment of the Division Bench of this Court in the case of Heritage Lifestyles and Developers and Pvt. Ltd. Vs. The Union of India & Ors. And contended that human errors can be allowed to be corrected and if because of technical glitches, TRAN-1 Form could not be filed, opportunity can be given to file the same.
Mr. Jately learned Senior Advocate and other Advocates for the Department submit that the period prescribed under Section 117 of the CGST Act is mandatory.
Relying on a catena of decisions including in the case of Ambica Fertilizers, the division bench allowed the Petitioners to file and correct TRAN-1 and TRAN-2 Form.
“In case it is not possible to file the same on-line, it shall be filed manually,” the Court said.
“The same shall be filed and/or corrected preferably within 3 weeks. The Authority shall pass orders upon the same as per the observations in the order, preferably within six weeks,” the bench said.
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