HC allows modification of TRAN-1 to claim pre-GST ITC

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The Hon’ble HC, Punjab and Haryana in the matter of Hans Raj Sons v. Union of India & Ors. [CWP 36393/2019 decided on December 16, 2019] has allowed the Petitioner to modify TRAN-1 by December 31, 2019.

Facts:

Hans Raj Sons (“the Petitioner”) is a works contractor. The Petitioner could not upload the details of un-utilized Input Tax Credit (“ITC”) as per the accounts books to the electronically generated statutory Form “TRAN-I”, which was the requirement under the GST regime for availing the benefit of the previous un-utilized ITC accrued under the Taxing Statutes.

Issue involved:

Whether TRAN-1 can be allowed to be modified?

Held:

The Hon’ble HC, Punjab and Haryana in CWP 36393/2019 decided on December 16, 2019 held as under:

  • The court relied on the case of Adfert Technologies Pvt. Ltd. v. Union of India and others [CWP 30949 of 2018] to allow Petitioner with permission/ modification to file TRAN-1 by December 31, 2019.
  • Further clarified that in case the Petitioner is hampered in any manner from availing the benefit of aforesaid judgment, due to non-opening of the Portal by the Respondents, then the Petitioner shall be permitted, in the alternative to claim the benefit of unutilized credit in their GST-3B Forms to be filed for the month of January, 2020 either electronically or manually.
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