The Calcutta High Court has held that the inability to upload Form GST TRAN-1 due to technical errors is a mere procedure and not mandatory.
There were several petitions clubbed together because it was of the same nature. The Calcutta High Court observed that the procedural law must not take away the vested rights of the individuals in which they are empowered by the statutes. At the same time, these vested rights are subjected to scrutiny by the appropriate authority.
The petitioners knocked on the doors of the court with the prayer that they must be allowed to file or upload their Form GST TRAN-1. Though the time limit is extended March 31, 2020, however, this benefit can be availed by only the registered person who was unable to upload the Form GST TRAN-1because of the technical difficulties as per Rule 117(1A) of the CGST Rules.
In this case, the petitioners were denied the benefit of the extended time-limit i.e. March 31, 2020.
The issue raised in this case was whether the petitioners are eligible to avail the benefit pertaining to the extension of time-limit i.e. March 31, 2020, or not?
The single bench of High Court of Calcutta comprising of Justice Shekhar B. Saraf held that the procedural law must not take away the vested rights of the individuals in which they are empowered by the statutes. At the same time, these vested rights are subjected to scrutiny by the appropriate authority.
Therefore the court was of the view that the petitioner should be allowed to upload Form GST TRAN-1 due to technical errors is a mere procedure and not mandatory. And through this, the petitioners can claim the transfer of the available credit, as considered by the authorities as per the provisions of law.
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