Meghalaya HC directs Assessee to make specific request to GST Commissioner to rectify mistake made Electronically in GST TRAN-1 [Read Order]

Meghalaya - High - Court - Assessee - GST - Commissioner - GST - TRAN 1 - Taxscan

The Meghalaya High Court directed the  assessee to make specific request to the GST Commissioner to rectify mistakes made electronically in GST TRAN-1.

The petitioner-assessee, M/s Pioneer Carbide Pvt. Ltd. contended that a mistake was made while submitting a declaration electronically in form GST TRAN-1 under Rule 117 of the Central Goods and Services Tax Rules, 2017.

According to the petitioner, in the course of the transition from the previous central excise regime to the GST regime, the petitioner, like other assesses, may not have been experienced and the mistake inadvertently crept in: the credit that ought to have been claimed had not been claimed. In connection with the erroneous declaration a show-cause notice was issued by the department. Such notice dated December 20, 2019 was challenged in proceedings under Article 226 of the Constitution before this court, whereupon the petitioner-assessee was permitted to respond to the show- cause notice for the department to take a stand.

The petitioner furnished a detailed response, inter alia, suggesting that in the transitional phase, the petitioner, like several other assesses, lacked the experience to fill up the form and submit the same electronically and, as a result, the mistake had been committed. Though no specific request was made by the petitioner for any revised declaration to be filed, it is implicit from the response to the show-cause notice that such an underlying request was made for the petitioner to be afforded an opportunity to rectify the mistake and get due credit for the relevant amount.

The division bench headed by  Chief Justice Sanjib Banerjee and Justice W. Diengdoh allowed the petition by permitting the writ petitioner to make a specific request to the relevant Commissioner under Rule 120A of the said Rules of 2017 to extend the time for the petitioner to file a revised declaration upon correcting whatever mistake may be perceived to have been committed in the course of the initial filing. If such request is made by the petitioner to the relevant Commissioner within a fortnight from date, the Commissioner will consider the matter in appropriate perspective and without reference to the order impugned dated August 12, 2021. In the unlikely event that the Commissioner declines the request, due reasons in support of such decision should be communicated to the petitioner within a period of six weeks from the receipt of the written request in terms of this order.

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