Genuine mistakes in filling up the correct details of credit in TRAN-1 Form should not preclude taxpayers from having claims examined by the authorities

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Last updated: 05 June 2021
Quick Summary
The Delhi High Court has ruled that genuine errors made when filling in details on the GST TRAN-1 form should not prevent taxpayers from having their input tax credit (ITC) claims examined. The court considered a case where a company made mistakes in its TRAN-1 filing but argued these were unintentional. The judgement suggests that the tax authorities should not automatically reject claims due to minor inaccuracies if the taxpayer can demonstrate a genuine mistake.

Court :
Delhi High Court

Brief :
The present petition was heard on 21st December, 2020 along with other batch matters relating to difficulties faced by taxpayers in filing form GST TRAN-1 (hereinafter “TRAN-1 Form”). However, considering that the issue involved in the present petition is slightly different as compared to the other batch matters, it is being decided separately by way of this judgment.

Citation :
W.P.(C) 4143/2020

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