Optival Health Solutions Private Limited & Anr. Versus Union of India & Ors.
GST
2019 (2) TMI 1218 – CALCUTTA HIGH COURT – [2019] 63 G S.T.R. 107 (Cal), 2019 (22) G. S. T. L. 332 (Cal.)
CALCUTTA HIGH COURT – HC
Dated:- 7-2-2019
W. P. No. 18879 (W) of 2018
GST
Debangsu Basak, J.
\nFor the Petitioners : Mr. S. Bagaria, Advocate, Mr. I. Banerjee, Advocate And Mr. P. Sharma, Advocate
\nFor the Respondent No.5 : Mr. Amitabrata Roy, Advocate, Ms. Sanjukta Gupta, Advocate And Ms. Shatabdi Sen, Advocate
\nFor the U.O.I. : Mr. Kausik Chanda, Advocate, Mr. Debashis Basu, Advocate
\nFor the State : Mr. Abhratosh Majumdar, Advocate, Mr. T.M. Siddiqui, Advocate And Mr. Debasish Ghosh, Advocate
\nORDER
\nDEBANGSU BASAK, J.:-
\nThe petitioners have sought for a direction upon the respondents to allow them to revise\/rectify their Form GST TRAN 2 electronically or manually.
\nLearned Advocate for the petitioners has submitted that, the first petitioner had obtained registration under the <\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 2018 (18) G.S.T.L. 28 (Ker.) (G.C. & Infra Innovations v. Union of India). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n m by insertion of Rule 120 A, similar provisions have not been incorporated in the Rules of 2017 for rectification\/revision of TRAN 2. An assessee is not entitled to either rectify or revise its TRAN 2 form as the present dispensation with regard to filing of the same in the electronic form stands. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Similar provision however is not available with regard to Form GST TRAN 2. According to the petitioners, the first petitioner is entitled to revise Form GST TRAN 2. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f explaining the same, if he so chooses. The Form GST TRAN 2, at best can be an admission allowing the authorities to inform the state of affairs of the first petitioner in relation to the subject matter governed by such form. However, neither the Act of 2017 nor the Rules of 2017 can be read to mean that, the same excludes the right of a person making an admission, to forfeit the opportunity to explain it. Neither the Act of 2017 nor the Rules of 2017 forfeits the right of a person making an admission to substantiate that, such admission was made by mistake or was untrue. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Optival Health Solutions Private Limited & Anr. Versus Union of India & Ors.GST2019 (2) TMI 1218 – CALCUTTA HIGH COURT – [2019] 63 G S.T.R. 107 (Cal), 2019 (22) G. S. T. L. 332 (Cal.)CALCUTTA HIGH COURT – HCDated:- 7-2-2019W. P. No. 18879 (W) of 2018 GSTDebangsu Basak, J. For the Petitioners : Mr. S. … Continue reading “Optival Health Solutions Private Limited & Anr. Versus Union of India & Ors.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-16911","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16911","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16911"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16911\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16911"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16911"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16911"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nLearned Additional Advocate General has represented the State.
\nLearned Additional Solicitor General has represented the Union.
\nLearned Additional Advocate General has relied upon Section 140 of the Act of 2017 and submitted that, the transitional provisions are one time benefits given to persons who were entitled to avail of such benefits. A concessional provision is required to be strictly construed. The prescriptions provided in the concessional provisions are to be strictly applied. TRAN 2 is not a return. It is distinct and separate from TRAN 1. TRAN 1 is a vested right while TRAN 2 cannot be construed to be so. Therefore, an assessee cannot be allowed to revise TRAN 2 form on the same reasoning and standing as that of a TRAN 1 form.
\nWhether an assessee can rectify\/revise GST TRAN 2 form subsequent to its uploading is the issue that has fallen for consideration in the present writ petition.
\nVarious pro<\/p>\n
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\nCentral Goods and Services Tax Act, 2017 was enacted to make provision for levy and collection of tax on intra-state supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto. Prior to the Act of 2017, there were various statutes under which, a registered person would be entitled to certain credits, as the case may be. Section 140 of the Act of 2017 made transition arrangements for Input Tax Credit. It provides that, a person registered under the Act of 2017 would be entitled to take the amount of CENVAT credit carried forward in the return relating to the period ending with the day immediately preceding the appointed day of the <\/p>\n
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\nSince the Rules of 2017 do not contemplate revision of Form GST TRAN 2, the common portal available under the Act and Rules of 2017, does not provide for revision of Form GST TRAN 2 in the electronic manner. The petitioners are therefore unable to file a revised declaration under Form GST TRAN 2 electronically. There is no mechanism under the Act or Rules of 2017 to file any document manually.
\nTaxing statutes are to be strictly construed. However, such interpretation should not lead to a reckless or a mindless mechanical application of the statute as has been held in Alwaye Sugar Agency (supra). G.C. & Infra Innovations (supra) has allowed a person under the Act of 2017 to take credit for the Input Tax available to them by rectifying a mistake while uploading Form GST TRAN 1. The time period to file Form GST TRAN 2 stand<\/p>\n
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\nA person filing a Form GST TRAN 2 therefore, should be afforded an opportunity, to explain the Form GST TRAN 2, in the event, such person chooses to do so. Moreover, Form GST TRAN 2 will be taken into consideration for the purpose of assessment. In the assessment proceedings, the person filing the Form GST TRAN 2 would be at liberty to establish by cogent evidence that, the figures filed therein are incorrect or unt<\/p>\n
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