2018 (10) TMI 1043 – GUJARAT HIGH COURT – TMI – Permission to file revised declaration in Form TRAN1 for the left over CENVAT Credit – time limit for filing revised Form GST TRAN1 – vires of Rules117 and 120A of the Central Goods and Service Tax Act, 2017.
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Petitioners would contend that the TRAN1 declaration was filed within time and attempt was also made before the last date, i.e. 27.12.2017, to correct a pure typographical error. However, the system did not accept such correction.
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Held that:- The extended time for making declaration, which was extended upto 27.12.2017, would take within its fold, any typographical or such other corrections, which may be noted in the declaration already filed. Even otherwise, the case of the petitioners would, perhaps, fall within the situation of the assessee being unable to file correct declaration due to technical glitches on the official portal, for which purpose, the Commissioners are authorized to grant extension upto 31.03.2019.
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e context of time limit provided therein. The petitioners challenge to the statutory provisions, therefore, stood terminated. 3.The main grievance of the petitioners, however, needs further examination. Counsel for the petitioners pointed out that Form TRAN1 was filed by the petitioners on 08.07.2017 showing balance CENVAT Credit of ₹ 1,06,08,998/. However, due to pure oversight and typographical error, the CENVAT Credit admissible in ITC was shown as Nil . On account of this wrong declaration, the petitioners would not be able to migrate the left over CENVAT Credit as on 30.06.2018 to the GST regime. Counsel pointed out that the last date by extension for filing Form TRAN1 was 27.12.2017, before which date, the petitioners had attempted to make correction in the said Form. 4. A letter was written to the authorities on 25.11.2017 stating as under; Referring to our telecommunication on help desk at the time of filling TRANS 1 in the head of Amount of Tax Credit Carried Forward, We
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ed. Our Service Request Number is 201712191829221. 7. Counsel for the petitioners would contend that the TRAN1 declaration was filed within time and attempt was also made before the last date, i.e. 27.12.2017, to correct a pure typographical error. However, the system did not accept such correction. The petitioners would, thus, lose the entire CENVAT Credit balance of ₹ 1,06,08,998/. 8. It would, prima facie, appear that the extended time for making declaration, which was extended upto 27.12.2017, would take within its fold, any typographical or such other corrections, which may be noted in the declaration already filed. Even otherwise, the case of the petitioners would, perhaps, fall within the situation of the assessee being unable to file correct declaration due to technical glitches on the official portal, for which purpose, the Commissioners are authorized to grant extension upto 31.03.2019. 9. Notice returnable on 30.10.2018. Direct service permitted. – Case laws – Decisi
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