Order Date – 29 July 2022

Facts – 

• The Appellant, ASHOKA BUILDCON LTD., availed transitional credit through TRAN-1. The same was uploaded on the web portal of Central Board of Indirect Tax and customs. However, a mistake was committed while uploading the necessary details. 
• The petitioner has sought to rectify the same. However, in the meanwhile the filing under the web portal was closed because of which the error could not be rectified. Hence, the instant writ petition is filed.

Issue – 

• Whether the Petitioner is allowed to revise TRAN-1?

Order - 

• The High court observed that similar matters were considered by the Hon’ble Apex Court in SLP No.32709-32710/2018 and connected matters and goods and service Tax Network (GSTN) is directed to open common portal for filing concerned forms for availing Transitional credit through TRAN-1 and TRA-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022. Petitioner pray for similar benefit be given to it.
• Petitioner were permitted to revise/correct/amend TRAN-1 details filed by it with respondent between 01.09.2022 to 31.10.2022 and the respondent authorities shall consider the said revision/correction/amendment if any, in accordance with law.