Genuine mistake in filling Form GST TRAN-1 should not prevent the assessee from claiming legitimate credit

Last updated: 14 May 2022

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The Kerala High Court has ruled that genuine errors made when filling out Form GST TRAN-1 should not prevent businesses from claiming their rightful Input Tax Credit (ITC). In a case involving M/s G & C Infra Innovations, the court directed the Revenue Department to allow the petitioner to revise their TRAN-1 form or permit manual filing if online revision isn't feasible. The court emphasised that such bona fide mistakes, especially under a new tax regime, should not be treated as fatal to a legitimate claim.

Court :
Kerala High Court

Brief :
The Hon'ble Kerala High Court in M/s G & C Infra Innovations v. Union of India and Ors. [WP(C) No. 14096 of 2019 dated March 7, 2022] has directed the Revenue Department to facilitate revising of Form GST TRAN-1 to the assessee and make necessary arrangements on the web portal for filing of Form GST TRAN-2. If unfeasible then to permit the manual filing of such returns by the assessee. Held that, genuine mistake in filling up Form GST TRAN-1 should not prevent the assessee from claiming or being entitled to claim, what is otherwise legally due to it.

Citation :
WP(C) No. 14096 of 2019 dated March 7, 2022

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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