M/S Maso Automotive PVT LTD Through Manager vs. The Union Of INDIA And Others

Held

The Court observed that the Petitioner's grievance pertains to technical glitches preventing the filing of a revised Form TRAN-1 for claiming credit under Section 140(3) of the Central GST Act. The Court noted the Respondents' submission that an IT Grievance Redressal Committee has been constituted to address such matters. Consequently, the Court directed the Petitioner to approach this Committee through the proper channel with their grievance. The Committee is expected to consider the Petitioner's request in accordance with the law and procedure. The Writ Petition was disposed of with these observations.

Facts

The Petitioner, M/s Maso Automotive Pvt Ltd, is aggrieved by its inability to fill in a revised Form TRAN-1, which would allow it to claim credit under Section 140(3) of the Central GST Act. The Petitioner states that technical glitches prevented them from filling in a specific column for the amount. The Respondents, including the Union of India and other authorities, are represented by their respective counsel. The IT Grievance Redressal Committee has been constituted to address such issues.

Key Issues

1. Whether the Petitioner should be permitted to file a revised Form TRAN-1 to claim transitional credit under Section 140(3) of the Central GST Act, given the alleged technical glitches. Petitioner's Argument: The Petitioner contends that due to technical glitches, they were unable to fill in a crucial column in the original Form TRAN-1, preventing them from claiming the eligible transitional credit. They seek permission to file a revised form to rectify this omission. Revenue's Argument: The Respondents submit that an IT Grievance Redressal Committee has been established to handle such grievances. They propose that the Petitioner should approach this committee with their issue.