{"id":219710,"date":"2019-09-19T10:03:27","date_gmt":"2019-09-19T04:33:27","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=219710"},"modified":"2019-09-24T12:37:46","modified_gmt":"2019-09-24T07:07:46","slug":"del-hc-authorities-directed-to-allow-late-filing-of-gst-tran-1-form-to-a-dealer-who-missed-the-same-due-to-maze-of-compliance-due-dates","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/09\/19\/del-hc-authorities-directed-to-allow-late-filing-of-gst-tran-1-form-to-a-dealer-who-missed-the-same-due-to-maze-of-compliance-due-dates\/","title":{"rendered":"Del HC | Authorities directed to allow late filing of GST TRAN-1 Form to a dealer who missed the same due to maze of compliance due dates"},"content":{"rendered":"

Delhi High Court:\u00a0<\/strong>A Division Bench of S. Muralidhar and Talwant Singh, JJ. allowed a writ petition filed by a car dealer who sought directions authorities to allow them to filed GST TRAN-1 Form beyond the due date.<\/p>\n

The petitioner was registered under Central Goods and Services Act, 2017. They prayed for a direction to the respondents to permit them to file the GST TRAN-1 manually and allow the credit of Input Tax Credit (“ITC”) as claimed in accordance with Section 140(3) of the CGST ACT, 2017, in its online electronic credit ledger for payment of its output liability under the GST Laws.<\/p>\n

It was submitted that in terms of Rule 117 of the CGST Rules, 2017, the GST TRAN-1 Form was required to be filed by 30-09-2017. Later, this time limit was extended till 30-11-2017 and then till 27-11-2017. The petitioner stated that in view of the maze of compliance due dates, coupled with the time extended for filing the GSTR-1 Form to 31-12-2017, the accountant of the petitioner missed noticing that the time for filing GST TRAN-1 Form was extended only till 27-12-2017. The petitioner was accordingly not able to file the GST TRAN-1 declaration online within time and claim the ITC of the eligible amounts.<\/p>\n

The petitioner was represented by Aseem Mehrotra and M.K. Gandhi, Advocates. Per contra, Anurag Ahluwalia, Central Government Standing Counsel, along with Kartikeya Rastogi and Abhigyan Siddhant, Advocates represented the Union of India. The Customs was represented by Harpreet Singh and Satyakam, Advocates.<\/p>\n

The High Court noted that it has, in a series of the earlier order, recognised the difficulties faced by the tax payer in filing the GST TRAN-1 Form within 27-12-2017. In some of those cases, the inability was due to technical glitches.<\/p>\n

In such view of the matter, the court issued a direction to the respondents to permit the petitioner to either submit the GST TRAN-1 Form electronically by opening the electronic portal for that purpose or allow the petitioner to tender the same manually on or before 15-10-2019, and thereafter, process the petitioner’s claim ITC in accordance with law.[Krish Automotors (P) Ltd. v. Union of India, 2019 SCC OnLine Del 10090<\/b><\/a>, decided on 16-09-2019]<\/p>\n","protected":false},"excerpt":{"rendered":"

Delhi High Court:\u00a0A Division Bench of S. 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A tax payer could file Form TRAN-1 and avail input tax credit on the basis of closing balance of the input tax credit declared in the last return under the pre GST regime. The\u2026","rel":"","context":"In "Hot Off The Press"","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":199591,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/08\/03\/gst-portal-nodal-officer-to-facilitate-in-uploading-gst-form-for-claiming-input-tax-credit-kerala-high-court\/","url_meta":{"origin":219710,"position":1},"title":"GST Portal | Nodal officer to facilitate in uploading GST Form for claiming Input Tax Credit: Kerala High Court","author":"Bhumika Indulia","date":"August 3, 2018","format":false,"excerpt":"Kerala High Court: A Single Judge Bench of Dama Seshadri Naidu J., decided a writ petition wherein it directed the respondent nodal officer, GST department to facilitate the petitioner in uploading FORM GST TRAN 1 for claiming Input Tax Credit. In the present case, petitioner a dealer registered under Kerala\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":327542,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/07\/29\/bank-cannot-be-charged-for-filing-return-in-another-states-gst-portal-due-to-technical-glitch-telhc\/","url_meta":{"origin":219710,"position":2},"title":"Bank cannot be charged with demand, interest, penalty for filing return in another State\u2019s GST portal due to technical glitch: Telangana High Court","author":"Simranjeet","date":"July 29, 2024","format":false,"excerpt":"The foundation of show cause notice itself was bad in law and the assumption that return could not have been filed in the GST portal of Telangana did not flow from Section 140 of the Central Goods and Services Tax Act, 2017.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Telangana High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Telangana-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Telangana-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Telangana-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Telangana-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":364394,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/10\/21\/tamil-nadu-aar-rejects-auto-color-paints-itc-refund-adjustment-request\/","url_meta":{"origin":219710,"position":3},"title":"Read why AAR Tamil Nadu refused to admit Auto Color Paints\u2019 application for refund and Input Tax Credit adjustment over erroneous GST reporting","author":"Editor","date":"October 21, 2025","format":false,"excerpt":"In the present case, Auto Color Paints mistakenly reported purchase invoices as sales in GSTR-1 from 2017\u201418 to 2022\u201423, resulting in a loss of Input Tax Credit amounting to \u20b918.53 lakh. After the supplier refused adjustment, the applicant approached AAR, Tamil Nadu, seeking relief under Section 97 of the CGST\u2026","rel":"","context":"In "Advance Rulings"","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"Auto Color Paints’ ITC refund","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Auto-Color-Paints8217-ITC-refund.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Auto-Color-Paints8217-ITC-refund.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Auto-Color-Paints8217-ITC-refund.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Auto-Color-Paints8217-ITC-refund.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":263380,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/03\/10\/court-allows-writ-furnishing-the-gstr-6-return-for-recording-and-distributing-the-isd-credit\/","url_meta":{"origin":219710,"position":4},"title":"Guj HC | Court allows writ furnishing the GSTR \u2013 6 return for recording and distributing the ISD credit","author":"Editor","date":"March 10, 2022","format":false,"excerpt":"Gujarat High Court: The Division bench of J.B. Pardiwala and Nisha M. Thakore, JJ., allowed the petition in a matter related to furnishing of the GSTR \u2013 6 return for recording and distributing the ISD credit. Writ applicant was a public limited company engaged in the business of manufacture of\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/12\/1200px-Gujarat-High-Court-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/12\/1200px-Gujarat-High-Court-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/12\/1200px-Gujarat-High-Court-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/12\/1200px-Gujarat-High-Court-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/12\/1200px-Gujarat-High-Court-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":270266,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/18\/aaar-free-ipl-tickets-supply-of-complimentary-tickets-is-promotion-of-business-attracts-gst\/","url_meta":{"origin":219710,"position":5},"title":"AAAR| Free IPL tickets: Supply of Complimentary tickets is promotion of business; attracts GST","author":"Editor","date":"July 18, 2022","format":false,"excerpt":"\u00a0 \u00a0 Appellate Authority for Advance Ruling, Punjab: Arun Narayan Gupta Chief Commissioner, CGST Commissionerate, and Kamal Kishor Yadav, Commissioner of State Tax held that the distribution of match tickets to related persons for the promotion of business attracts GST. 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