In a relief to the taxpayers who could not avail the GST transitional credit due to technical glitches on the portal and thereafter manually, the Gauhati High Court has directed the assessee to avail the benefit of re-opening of the portal till 30th November.
The petitioner, M/s Rockland Media approached the High Court contending that before the coming into force of the GST regime, the petitioner had Cenvat Credit admissible as ITC of Central Tax in accordance with the transitional provisions amounting to Rs.92,70,685/-. The petitioner first tried to file its declaration form electronically. However, the petitioner could not submit the declaration in FORM GST TRAN-1 electronically, due to technical glitches and other reasons even though the due dates had been extended. The petitioner, having no other option filed the same manually within the prescribed extended time and accordingly requested the respondent authorities to treat the data submitted manually to the respondent authorities, as submission of Tran-1 and further requested the respondent authorities to assist the petitioner to upload the said data. However, the respondent authorities could not offer any help to the petitioner to accept the Form Tran-1 Online or give credit for the same.
As such, the petitioner could not file declaration in Form GST Tran-1 on GSTN Portal electronically, to enable it to claim transitional credit of eligible duties in respect of inputs held in stock on the appointed day in terms of Section 140 of the Central Goods and Services Tax Act, 2017 read with Rule 117 of the Central Goods and Services Tax Rules, 2017.
Justice Michael Zothankhuma observed that in terms of the Circular No. 180/12/2022-GST dated 09.09.2022, the time period for availing transitional credit through Tran- & Tran-2 has been extended up to 30.11.2022.
“In view of the submissions made by the counsels for the parties and as per their agreement, the writ petition is disposed of to enable the petitioner to take the benefit of the order dated 22.07.2022 passed by the Apex Court in Union of India & Anr v. Filco Trade Centre Pvt. Ltd & Anr. and the Circular No. 180/12/2022-GST dated 09.09.2022,” the High Court observed.
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