Assessee Transitional arrangement of input tax credit — Technical error to upload GST TRAN-1 and GST TRAN-2 — Through instant writ assessee sought direction to revenue accept manual filing of revised FORM GST TRAN-I and FORM GST TRAN-2 in view of error in filing same on account of technical reasons — Held, concerned authority of revenue was directed to accept FORM GST TRAN-I and FORM GST TRAN-2 from assessee manually and transmit it into electronic credit ledger of assesse — Appeal allowed.
The petitioner approached this Court seeking a direction to the respondents to accept the petitioner's manual filing of revised FORM GST TRAN-I and the resultant FORM GST TRAN-2 in view of the error in filing the same on account of the technical reasons.
2. The respondents submitted that they have no objection in allowing the petitioner's request in view of the fact that it was occurred on account of the technical reasons.
3. The petitioner submits that they would submit FORM GST TRAN-I and FORM GST TRAN-2 before the fourth respondent manually and the fourth respondent may be directed to transmit it into electronic credit ledger of the petitioner.
In view of the above, the fourth respondent is directed to accept FORM GST TRAN-I and FORM GST TRAN-2 from the petitioner manually. The petitioner shall submit FORM GST TRAN-I and FORM GST TRAN-2 within one week from the date of receipt of a copy of this judgment. If the petitioner submits FORM GST TRAN-I and FORM GST TRAN-2 within the time as above, the fourth respondent shall accept and transmit it into the electronic credit ledger of the petitioner within a further period of one week.
The writ petition is disposed of as above.
Sd/-
A.MUHAMED MUSTAQUE
JUDGE