In order to correct an error in GST TRAN-1 form, the HC directs authorities to reset/reopen the GST portal
Fact and Issue of the case
The facts of the case is that the petitioner’s company on account of certain technical glitches that arose after the introduction of the GST Law were not able to submit their Tran-1 and Tran-2 forms within the stipulated period as was the case with many other similarly placed persons. Many of such persons had gone to the Supreme Court and finally the Supreme Court vide its order dated 22.07.2022 in Union of India Vs. Filco Trade Centre Pvt. Ltd.
It is said that subsequently the Supreme Court again vide order dated 02.09.2022 in case of Filco Trade Centre (Supra) have extended the submission of the Tran-1 and Tran-2 up till 30.11.2022. Meanwhile, the petitioner did submit their Tran-1 and Tran-2, however inadvertently when the said form was filled in the column showing total outstanding credit inputs the petitioner’s consultant inadvertently filled it as NIL and immediately the form got frozen. Thereafter the petitioner tried his best for resetting the same and for revising the same but under the system it was not permissible, nor was it provided and therefore the petitioner has not filed the Tran-1 and Tran-2 forms.
The petitioner moved an application seeking permission to revise before the authorities concerned by way of an application dated 27.10.2022 which till date has not been considered and which led to the filing of the present writ petition.
Observation of the Court
Having heard contentions put for the on either side and on perusal of records, undoubtedly the petition became entitled for submitting of his Form Tran-1 and Tran-2 in terms of the order of the Supreme Court in case of Union of India Vs. Filco Trade Centre (Supra). It is also an admitted factual position that the period for submission of the form Tran-1 and Tran-2 or portal is open up till 30.11.2022. The petitioner having availed the said benefit and having attempted to submit his form Tran-1 and Tran-2 and where certain inadvertence took place. Under the said circumstances it cannot be said that the provision under Rule 120A would not be applicable. In the case of the petitioner or any other similarly placed person. The submission of the Union of India if at all if has to be accepted then the circular dated 09.09.2022 would have an overriding effect over the statute which otherwise may not be permissible under the law. All circulars and instructions issued by the respondents can be only of clarificatory in nature and it cannot had been diluting the statutory provision or for that matter making the statutory provision redundant.
In the instant case the circular dated 09.09.2022 is primarily a clarification instructions and the said clarificatory instructions cannot have an overriding effect over the Act or the Rules. When Rule 120A provides for revising of the declaration in form GST Tran-1 once, only because the portal has been opened as a one time measure by itself cannot be construed that the Rule 120A cannot be made applicable when the period for submission of Form Tran-1 is still open in terms of the order of the Supreme Court even as on date. The Supreme Court also has nowhere held that the applicability of Rule 120A would not be available to those persons who are to submit their Form Tran-1 and Tran-2 in terms of its order.
This court therefore is of the opinion that taking into consideration the Rule 120A, it is ordered that the respondents No.1 & 2 may instruct the respondent No.5 to open the portal so far as the petitioner is concerned for once in terms of Rule 120A permitting the petitioner to revise the declaration and thereafter permit him to submit the same and complete the filing.
The respondents No.1,2 and 5 are further directed to ensure that all necessary steps are taken as far as possible before the time limit provided by the Supreme Court i.e. by 30.11.2022 if not at the earliest. The petitioner also should take all necessary steps to submit the same within the said time period. It is made clear that there cannot be any further permission for revision granted to the petitioner.
The Court ruled in favour of the taxpayer and directed the department to ensure that all necessary steps are taken as far as possible before the time limit provided by the Supreme Court i.e. by 30.11.2022 if not at the earliest and thereafter permit him to submit the same and complete the filing.. The petitioner also should take all necessary steps to submit the same within the said time period.Jagdalpur-Motors-Vs-Union-of-India-Chhattisgarh-High-Court