Andhra Pradesh HC sets aside Rejection of GST TRAN Forms Contrary to Supreme Court Directions [Read Order]
The Court relied upon the Supreme Court’s order in the Filco Trade Centre case as the basis for reopening of the portal and granting the special opportunity to taxpayers facing filing difficulties.
![Andhra Pradesh HC sets aside Rejection of GST TRAN Forms Contrary to Supreme Court Directions [Read Order]](https://images.taxscan.in/h-upload/2025/11/01/2101396-gst-tran-forms-taxscan.webp "Andhra Pradesh HC sets aside Rejection of GST TRAN Forms Contrary to Supreme Court Directions [Read Order]")
The Andhra Pradesh High Court held that once the Supreme Court has permitted reopening of the GST portal for filing transitional credit declarations, such benefit cannot be curtailed by departmental restrictions. The Court upheld the petitioner’s right to file TRAN forms within the extended window and set aside the rejection of transitional credit. The petitioner, Mahavir...
The Andhra Pradesh High Court held that once the Supreme Court has permitted reopening of the GST portal for filing transitional credit declarations, such benefit cannot be curtailed by departmental restrictions. The Court upheld the petitioner’s right to file TRAN forms within the extended window and set aside the rejection of transitional credit.
The petitioner, Mahavir Auto Diagnostics Private Limited, having migrated to the Goods and Services Tax regime on 01.07.2017, was entitled to transition to excise duty-paid credit under Section 140 of the Central Goods and Services Tax Act, 2017. The petitioner had initially filed Form TRAN-1 but could not upload Form TRAN-3. A show-cause notice was issued on 14.01.2020, and the Superintendent of Central Tax passed an order on 10.02. 2023 reversing the transitional credit. The appeal against this order was dismissed on 30.11.2023.
The Supreme Court in Union of India vs. Filco Trade Centre Pvt. Ltd. (2022) directed reopening of the GST portal from 01.09.2022 to 31.10.2022, and this period was further extended to 30.11.2022. The petitioner availed the benefit of this extension and filed the necessary TRAN forms on 29.11.2022.
Comprehensive Guide of Law and Procedure for Filing of Income Tax Appeals, Click Here
However, the forms were rejected by the department on the basis of Circular No. 180/12/2022-GST dated 09.09.2022. The authorities held that since adjudication regarding transitional credit was earlier initiated, refiling of TRAN forms was not permissible.
The bench comprising Justice R. Raghunandan Rao and Justice Sumathi Jagadam held that the circular could not be used to deny the benefit granted pursuant to the Supreme Court’s directions. The High Court noted that the petitioner had complied with the Supreme Court mandated filing window and that rejection on the basis of the circular was not justified.
Accordingly, the Order-in-Original dated 25.09.2023 and Order-in-Appeal dated 30.11.2023 were set aside. Consequently, the authorities were directed to allow transition of credit to the GST Act.
Support our journalism by subscribing to Taxscanpremium. Follow us on Telegram for quick updates
