Rejection of application for revision of GST TRAN-1 FORM, without hearing arguments was unjustified: Allahabad HC

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Rejection of application for revision of GST TRAN-1 FORM, without hearing arguments was unjustified: Allahabad HC

R.P. Foam (P.) Ltd. v. Union of India – [2021] 124 taxmann.com 553 (Allahabad)
Short Overview: 
The petitioner was engaged in manufacture of P.U. foam sheets and P.U. mattress and was registered with the tax authorities. It filed TRAN-1 and hereafter, it noted that certain sum was omitted while filling FORM GST TRAN-1 and in terms of rule 120A, it sought for revision of declaration made in FORM GST TRAN-1.
The application was rejected and it filed writ petition against the same.
The Honorable High Court observed that the rejection of application was based upon understanding that GST TRAN-1 could not be filed on account of technical glitch but in case of applicant, GST TRAN-1 had already been filed and it only wanted to revise said declaration.
Therefore, it was held that the order did not even take into account arguments for revision of GST TRAN-1 FORM and thus, order was set aside with a direction to decide application for revision of GST TRAN-1.

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