GST TRAN 1 Relief: Madhya Pradesh HC directs Petitioner to approach Govt’s IT Grievance Redressal Committee [Read Judgment]

While disposing a writ petition filed by M/s J K Tyres, a two-Judge bench of the Madhya Pradhesh High Court asked the petitioners to make use of the relief granted by the Government in its recent circular and to approach the IT Grievance Redressal Committee for relaxation in TRAN-1.

Before the High Court, the petitioners sought for a direction from the Court to reopen the GST portal immediately enabling them to revises the filed FORM TRAN1 so that the Electronic Credit Ledger is updated with the revised input credit.

Before the Court, the counsel for the Revenue relied on the circular issued by Central Board of Indirect Taxes and Customs, Circular No.39/13/2018- GST dated 03.04.2018 and made a submission that a special cell has been created to resolve the nature of grievance as has been raised by the petitioner in the present petition.

Accepting the above submission, the bench comprising Justice Sanjay Yadav and Justice Ashok Kumar Joshi said that “Learned counsel appearing for the petitioner does not dispute the issuance of said circular. In view whereof, instead of dwelling upon the grievance raised in present petition, the petitioner is set at liberty to avail the remedy as is provided vide circular dated 03.04.2018.”