Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 may revise such declaration once and submit the revised one in FORM GST TRAN-1

Last updated: 05 April 2021

Court :
Madras High Court

Brief :
The petitioner is a dealer in two wheelers. He was an assesseeregistered under Tamil Nadu Value Added Tax Act, 2006. The petitioner washaving input tax credit to the tune of Rs.4,85,684/-. Following the introductionof GST regime, transition and migrations from the earlier system had to bemade.

Citation :
W.P(MD)No.15531 of 2020 and W.M.P.(MD)No.13042 of 2020

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 16.02.2021
CORAM
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN
W.P(MD)No.15531 of 2020
and
W.M.P.(MD)No.13042 of 2020

M/s.Ram Auto,
Represented by its Managing Partner,
V.Ganesh Khanna,
9-A, New Agraharam,
Palani Road,
Dindigul-624 001. ... Petitioner

Vs.

1.The Commissioner of Central Taxes & Central Excise,
No.4 Lal Bahadur Sastri Road,
Bibikulam, Madurai 625 002.

2.The Principal Nodal Officer,
Office of the Principal Commissioner of GST & Central Excise,
GST Bhawan, 26/1, Mahatma Gandhi Road,
Chennai-600 034.

3.Goods and Service Tax Council,
Through its Secretary, 5th Floor, Tower-II,
Jeewan Bharti Building, Janpath Road,
Connaught Place, New Delhi-110 001. ... Respondents

Prayer : Writ Petition filed under Article 226 of the Constitution of India,
praying this Court to issue a Writ of Certiorarified Mandamus, calling for the
records of the 1st respondent's communication in C.No.II/39/5/2018 Comp
dated 22.09.2020, and quash the same and consequently direct the
2nd respondent to recommend the grievance of the petitioner favourably to the
3rd respondent and the 3rd respondent to redress such grievance suitably, within
a time frame.

For Petitioner : Mr.S.Jaikumar

For Respondents : Mrs.Ragaventre

ORDER

Heard the learned counsel for the writ petitioner and the learned standingcounsel for the respondents.

2.The petitioner is a dealer in two wheelers. He was an assesseeregistered under Tamil Nadu Value Added Tax Act, 2006. The petitioner washaving input tax credit to the tune of Rs.4,85,684/-. Following the introductionof GST regime, transition and migrations from the earlier system had to bemade. The petitioner like any other dealer was required to file the necessaryGST TRAN-1. While filing the said Form, instead of entering the details under column 7(a), the petitioner erroneously entered the details against column 7(d). The column 7(d) would apply only in cases of stock of goods not supported by invoices/documents evidencing payment of tax.

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