Delhi HC allows filing of Revised TRAN-1 [Read Order]

The Delhi High Court has directed to reopen the GST portal for one-time revised TRAN-1 to enable the Petitioner to claim transitional credit of service tax paid on Advance in terms of Section 142(11) (c) of the Central Goods  and Services Tax Act, 2017;

The ruling was made by Justice Vipin Sanghi and Justice Sanjeev Narula in the case of SRC Aviation (P) Ltd Vs. Union of India & Ors.

The petitioner is engaged in the business of offering flight management services in respect of certain inbound and outbound flights at the airports. During the month of December 2016, the Petitioner had received a certain advance amount from its customers on which service tax was paid. The petitioner was entitled to the transition of credit of Input Tax Credit in terms of Section 142(11)(c) of the CGST Act, 2017. In order to avail transition of credit, Petitioner was required to submit a declaration in Form GST TRAN-1 on the GST Portal within 27.12.2017.  The Petitioner filed the Form GST TRAN-1 on the common portal on 13.11.2017 and claimed Rs. 64,70,407/- as transitional credit tax paid on input services. However, inadvertently, Petitioner missed the transitioning of the Input Tax Credit of service tax paid on advances received by it.

The petitioner received an email from the GSTN stating that the due date for filing Form GST TRAN-1 as notified by the Central/State Government is over and the Form GST TRAN-1 could not be revised or refiled again. Thereafter Petitioner made representations before Respondent for one-time permission to revise Form GST TRAN-1 on account of the inadvertent mistake at the time of initial filing.  However, the portal for filing Form GST TRAN-1 has not been opened in the case of the Petitioner.

The Court observed that the nature of reliefs sought in the present petition and the facts disclosed herein is fully covered by the decision of this Court in M/s Blue Bird Pure Pvt. Ltd vs Union of India and Ors, 2019 SCC OnLine 9250  decided on 22.07.2019.the court further cited decisions in Bhargava Motors v. Union of India, decision dated 13th May 2019 in WP (C) 1280/2018 and Kusum Enterprises Pvt. Ltd. v. Union of India, 2019-TIOL-1509-HC-DEL-GST, and held that the Petitioner’s difficulty in filling up a correct credit amount in the TRAN-1 form is a genuine one which should not preclude him from having its claim examined by the authorities in accordance with the law.