TRAN-1 filed when GST portal Reopened following SC’s direction and Dept Circular: Madras HC finds Appeal of Dept infructuous [Read Order]

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In a case related to the transitional filing of TRAN-1 forms under the Goods and Services Tax ( GST ) Act, the Madras High Court dismissed as infructuous a departmental appeal against a prior single-judge order that had allowed the assessee to file the TRAN-1 form. The case revolved around Section 140 of the CGST Act, 2017, which permits the transition of unutilized Input Tax Credit (ITC) from the pre-GST regime (e.g., TNVAT) to the GST framework. Although the statute prescribed an initial 90-day time limit from 01.07.2017 for filing the TRAN-1 form, widespread technical glitches on the GST portal had prevented many taxpayers from timely filing. Are You Ready for GST Disputes? Master the Litigation Maze! Click here The assessee, facing such issues, had filed a writ petition which was allowed by the single judge on 01.11.2018. The department filed an appeal against that order. Also read: GST Notices to Innocents: Can Govt’s Mandatory Biometric Aadhaar Authentication Curb Identity Theft?

However, the matter took a decisive turn when the Supreme Court, in Union of India v. FILCO Trade Centre Pvt. Ltd., directed the GSTN to reopen the common portal for all affected taxpayers regardless of whether they had filed writ petitions or approached grievance redressal committees for filing or revising TRAN-1 and TRAN-2 forms between 01.09.2022 and 31.10.2022. Are You Ready for GST Disputes? Master the Litigation Maze! Click here Following this directive, the department issued Circular No.180/12/2022-GST dated 09.09.2022, reopening the portal accordingly. The assessee case utilized that window and successfully submitted the TRAN-1 form. As a result, all issues raised in the original writ petition stood resolved. The bench of Justices G.R. Swaminathan and M. Jyothiraman observed that no substantive dispute remained for adjudication and dismissed the departmental appeal as infructuous. Also read: Win for Dabur India: CESTAT Classifies ‘Lemoneez’ as Fruit Juice Attracting 12% GST, Rejects Soft Drink Concentrate Label To Read the full text of the Order CLICK HERE