Order date – 28 November 2022

Facts –

• The Petitioner, M/s Jagdalpur Motors, were not able to submit their Tran-1 and Tran-2 forms within the stipulated period on account of certain technical glitches that arose after the introduction of the GST Law.
• As the Supreme Court 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 but while submitting the same by the petitioner, 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 application for reversal filed by the petitioner dated 27.10.2022 which till date has not been considered.
• Being aggrieve the appellant had filed an appeal.

Issue –

• Whether the reversal of Tran-1 and Tran-2 is possible even after the extended period of submission?

Order –

• The Hon’ble High Court observed that the period for submission of the form Tran-1 and Tran-2 or portal is open up till 30.11.2022. The petitioner have availed the said benefit and have 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.
• Also the circular dated 09.09.2022 is primarily a clarification instruction 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 Hon’ble High Court held that taking into consideration the Rule 120A, it is ordered that the respondents 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 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.
• Hence the writ petition is allowed.