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Open Online Portal to enable Petitioner to File revised declaration TRAN-1: Delhi HC

  • Jun 22, 2020 | Divita S Gupta

Open Online Portal to enable Petitioner to File revised declaration TRAN-1: Delhi HC

The Delhi High Court has directed that GST authorities open an online portal to allow petitioners to file revised declaration TRAN-1 form. After a mismatch in the amount of credit that should have been deposited in a petitioner’s electronic cash ledger was brushed off as human error and GST authorities claimed that there was no provision to rectify said error and reclaim the shortfall in credit deposit, the petitioner approached the High Court of Delhi. The petitioner is eligible to avail of CENVAT credit of specified duties and taxes paid on inputs, capital goods, and input services in terms of Cenvat Credit Rules, 2004, and an input tax credit of VAT paid on purchases in terms of Maharashtra VAT Act, 2002. The petitioner also asserted that their business is entitled to transitional credit consisting of Central Excise Cenvat credit, Service Tax Cenvat credit, and Input MVAT credit. The same can be claimed in the electronic credit ledger by filing GST TRAN1 as prescribed the GST laws. However, after the initial filing of GST TRAN1, the petitioner realised that there was a mismatch in the CENVAT credit claim amount and the amount deposited by GST authorities. While this error was brought to the notice of GST authorities time and again, there was no positive outcome. The bench of the High Court directed GST authorities to investigate the matter and open an online portal to the filing of the revised declaration of GST TRAN1 while observing that this case was a reflection of total disregard on behalf of GST authorities even to attempt solving the matter at hand.


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Avalara Author
Divita S Gupta
Avalara Author Divita S Gupta
Divita has served as a writer and editor for top financial services organizations in India. She has written on topics like mutual funds, insurance, taxes, SME financing for globally recognized banking and financial organizations including ICICI, Aditya Birla Group, News Corp. With a Masters in Business Administration from Symbiosis International University, she currently owns a small business in Mumbai.