Court directed GST Department to re-open portal of assessee to enable it to re-file TRAN-1 electronically or allow filing of TRAN-1 manually to get tax credit
Short Crux :
Where respondent rejected credit claimed in TRAN-2 Form filed by assessee only on ground that requisite details were not filed in TRAN-1, matter was to be remanded back with a direction to respondent to either reopen portal of assessee to enable it to re-file TRAN-1 Form electronically and, if that was not possible then assessee should be permitted to file TRAN-1 Form manually and thereafter assessee’s claim would be processed in accordance with law
 110 taxmann.com 91 (Delhi)
HIGH COURT OF DELHI
Arvind Beauty Brands Retails (P.) Ltd.
Union of India*
S. MURALIDHAR AND TALWANT SINGH, JJ.
W.P. (C) NO. 4556 OF 2019
AUGUST 7, 2019
Yogendra Aldak, Karan Sachdev, Kunal Kapoor and Ms. Avisha Khatri, Advocates for the Petitioner.Rahul Sharma, C.K. Bhatt, Advocates, Ms. Sonu Bhatnagar, Sr. Standing Council Vaibhav Joshi, Advocate and Satyakam, ASC for the Respondent.
CM Appl. No. 20278/2019 (Exemption)
1. Exemption allowed, subject to all just exceptions.
W.P(C) No. 4556/2019
2. Notice was issued in the present petition on 30th April, 2019 itself i.e. more than 3 months ago. Learned counsel for the Respondents, however, states that he is still awaiting instructions.
3. The point involved is whether the Respondent was justified in rejecting the credit claimed in the TRAN-2 forms filed by the Petitioner only on the ground that the requisite details were not filed in the TRAN-1.
4. According to learned counsel for the Petitioner for claiming the tax credit there was no need to file the details in the TRAN-1 form. Nevertheless he submits that if the Court so permits, the Petitioner is prepared to re-file the TRAN-1 form with the details as required by the Respondents, so that the TRAN-2 form filed thereafter and the claim can be processed in accordance with law.
5. In that view of the matter, the Court directs the Respondents to either reopen the portal of the Petitioner to enable it to re-file the TRAN-1 form electronically on or before 31st August, 2019. If that is not possible then the Petitioner should be permitted to file by TRAN-1 form manually by the same date. Thereafter the Petitioner will be permitted to file the TRAN-2 form electronically and its claim be thereafter processed in accordance with law.
6. The petition is disposed of.