M/S.G And C Infra Innovations vs. Union Of INDIA
Held
The High Court held that the period between 2017 and 2020 was a nascent phase for GST, marked by glitches and taxpayer confusion. It found the petitioner's error to be bonafide and promptly brought to the authorities' notice, thus denying the correction would be arbitrary and unreasonable. The Court directed the respondents to facilitate the revision of Form GST TRAN-1 and filing of Form GST TRAN-2, either through the portal or manually, within two months.
Facts
The petitioner, a dealer in iron and steel products, had unutilized input tax credit of Rs.19,28,654/- under the pre-GST regime. While filing Form GST TRAN-1, an inadvertent error occurred where details were entered in Table 7(d) instead of Table 7(a), preventing the filing of Form GST TRAN-2 and the transition of credit. The petitioner's subsequent representations for correction were rejected by the authorities.
Key Issues
Whether a taxpayer can be denied the opportunity to correct a bonafide, inadvertent error in Form GST TRAN-1, made during the nascent stage of GST implementation, despite statutory time limits for revision.
Sections Cited
Section 140, Rule 117, Rule 120A
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 7TH DAY OF MARCH 2022 / 16TH PHALGUNA, 1943 WP(C) NO. 14096 OF 2019 PETITIONER: M/S.G & C INFRA INNOVATIONS K.P. 9/58, H & I, TEL VIRUL ISLAM COMPLEX, S.T. NAGAR, THRISSUR 680 001. REPRESENTED BY ITS AUTHORISED SIGNATORY SHRI. A.G. JOJU. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMT.G.MINI SRI.P.S.SREE PRASAD SHRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NO.137, NORTH BLOCK, NEW DELHI 110 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. 3 THE GST COUNCIL, REPRESENTED BY SECRETARY, 5TH GLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI 110 001. 4 THE PRINCIPAL COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, CENTRAL REVENUE BUILDING,
W.P.(C) No.14096/19 I.S. PRESS ROAD, KOCHI 682 018. 5 GO
The judgment continues below.
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