Can transitional credit through TRAN-1 and TRAN-2 be claimed after the expiry of the due date i.e., 27.12.2017?

Can transitional credit through TRAN-1 and TRAN-2 be claimed after the expiry of the due date i.e., 27.12.2017?

The Jharkhand High Court bench of Justice Aparesh Kumar Singh & Justice Deepak Roshan has held that?the aforesaid decision of the Supreme Court shall govern the right of the parties accordingly GSTN is directed to open a common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022.

FACTS OF THE CASE

Petitioner submits that the writ petition was preferred against rejection of his TRAN-1 application, manually filed on 12.06.2022, by the Deputy Commissioner of State Tax, Katras Circle, Katras, Dhanbad (Respondent No. 5) on the ground that petitioner had not filed TRANI Form online on GSTN Portal and there was no information to that effect from the GSTN Council to accept TRAN-I form offline.

Petitioner had prayed for the opening of the GSTN common portal by application dated 04.02.2019 as, according to him, he could not file it due to technical difficulty in the common portal.

the petitioner submits that petitioner is registered under the GSTN regime and had filed all returns under the JVAT Act up to 30.06.2017 claiming carry forward of the ITC of Rs. 82,36,178.51, but could not avail it because of technical glitches in an online filing.

However, it is submitted that the Apex Court has irrespective of the reasons for not filing TRAN-I Form, allowed it to be filed within the period 01.09.2022 to 31.10.2022

COURT HELD

Considering the facts as recorded, held that the aforesaid decision of the Supreme Court shall govern the right of the parties

Goods and Service Tax Network (GSTN) is directed to open a common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022

The concerned officers are given 90 days thereafter to verify the veracity of the claim/transitional credit and pass appropriate orders thereon on merits after granting an appropriate reasonable opportunity to the parties

ANALYSIS OF THE JUDGEMENT

As per the order dated 22.07.2022 passed by the Apex Court, any aggrieved registered assesses shall file relevant Form TRAN-1 and TRAN-2 or revise the already filed Form irrespective of whether the taxpayer has filed a writ petition before the High Court or whether the case of the taxpayer has been decided by Information Technology Grievance Redressal Committee (ITGRC) within this window period of 01.09.2022 till 31.10.2022.

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