Commissioner can extend time to file revised declaration in Form GST TRAN-1: HC

Case Details: Pioneer Carbide (P.) Ltd. v. Union of India - [2022] 139 taxmann.com 214 (Meghalaya)

Judiciary and Counsel Details

• • Sanjib Banerjee, CJ. & W. Diengdoh, J.
  • Ms.A. Paul, Sr. Adv. & Mrs R. Dutta, Adv. for the Petitioner.
  • Dr N. Mozika, ASG & Ms T. Sutnga, Adv. for the Respondent.

Facts of the Case

The petitioner filed GST TRAN-1 Form for the transition of credit from the previous central excise regime to the GST regime. It made mistake while filing the form and the show-cause notice was issued by the department. It submitted that it lacked the experience to fill up the form and submit the same electronically and, as a result, the mistake had been committed. It also requested to rectify the mistake and get due credit for the relevant amount. The order was passed against the petitioner and it filed writ petition against the same seeking relief by allowing it to revise Tran-1 form.

High Court Held

The Honorable High Court observed that Rule 120A allows a registered person who had submitted his declaration electronically in the appropriate form to revise such declaration. The GST rules also permit the Commissioner to make a specific extension at the request of a registered person who had submitted a declaration electronically in the relevant form and then seeks to revise the declaration after the time for submitting the declaration has expired. However, the petitioner didn’t avail such opportunity or requested the relevant Commissioner for a specific extension so that the petitioner could revise the declaration already furnished. Therefore, the writ petitioner was allowed to make a specific request to relevant Commissioner under rule 120A to extend time to file a revised declaration for correcting mistake committed in course of initial filing.