M/S Bangalore Biotech Labs Private Limited vs. The Assistant Commissioner Of Central Taxes
Held
The Court allowed the petition, primarily based on the consideration of prayer (b). The respondents were directed to permit the petitioner to file a revised Form GST TRAN-1, either electronically or manually, on or before 10.10.2021. The Court noted that the respondents retain the liberty to verify the genuineness and merits of the petitioner's claim in accordance with law. Consequently, with prayer (b) being considered and allowed, the relief sought in prayer (a) regarding the restoration of credit in Form GST PMT-2 was rendered infructuous and did not survive for consideration. The ratio decidendi is that High Courts can direct tax authorities to permit filing of revised TRAN-1 forms to correct errors, subject to verification of the claim's genuineness, following established precedents.
Facts
M/s. Bangalore Biotech Private Limited (Petitioner) filed a writ petition seeking a direction to the Assistant Commissioner of Central Taxes (Respondent No.1) to restore credit in Form GST PMT-2. This credit was claimed in Form GST TRAN-1 as per Rule 117(3) of the CGST Rules, 2017, representing Input Tax Credit (ITC) held under repealed laws. The petitioner also sought permission to file a revised Form GST TRAN-1 under Rule 120A of the CGST Rules, 2017, to correct an error. The respondents' counsel indicated that prayer (b) could be considered in light of a previous order of the Court.
Key Issues
1. Whether the petitioner should be permitted to file a revised Form GST TRAN-1 under Rule 120A of the CGST Rules, 2017, to correct an error in their initial filing. Petitioner's Contention: The petitioner argued that they are entitled to file a revised Form GST TRAN-1 to rectify an error in their original claim, as permitted by Rule 120A of the CGST Rules, 2017. Revenue's Contention: The respondents' counsel submitted that prayer (b) concerning the filing of a revised TRAN-1 could be considered in light of a previous order of this Court dated 10.03.2021 in W.P.No.4241/2021 and connected matters. The judgment does not record any specific arguments from the revenue regarding prayer (a).
Sections Cited
Rule 117(3), Rule 120A
AI-generated summary — verify with the full judgment below
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 8TH DAY OF SEPTEMBER, 2021
BEFORE
THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV
WRIT PETITION No.13758/2021 (T-RES)
Between:
M/s. Bangalore Biotech Labs Private Limited No.49/2, Gubbi Cross, Hennur-Bagalur Road, Kothanur Post, Bangalore - 560 077 (Represented by its Additional Director Senior Manager - Commercial) Mr. Gopalkrishna Kurup Kandatil S/o Thankappan Pillai Aged about 61 years, Not claiming any benefit.
… Petitioner
(By Sri B. Venugopal, Advocate)
And:
The Assistant Commissioner of Central Taxes
North Division-7, GST-4 Commissionerate
No.16/1, S.P. Complex,
Lalbagh Road,
Bangalore - 560 027. 2. The Commissioner of Central Taxes,
North Division-7, GST-4 Commissionerate
No.16/1, S.P. Complex,
Lalbagh Road,
Bangalore - 560 027. … Respondents
(By Sri Vikram Huilgol, Advocate)
2 This Writ Petition is filed under Articles 226 and 227 of Constitution of India, praying to direct the R1 to restore the credit in Form GST PMT-2 as the petitioner has claimed credit in Form TRAN-1, as per Rul
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