We have observed that Hon’ble Delhi High Court is addressing the issues related to Form GST TRAN-1 with full clarity and fair interpretation of law. In one of the cases, W.P. (C) 10795 of 2020, the court held that ๐ญ๐ก๐ ๐ฌ๐ฒ๐ฌ๐ญ๐๐ฆ ๐ฉ๐ซ๐จ๐ฏ๐ข๐๐๐ ๐๐จ๐ซ ๐ซ๐๐ฏ๐ข๐ฌ๐ข๐จ๐ง ๐จ๐ ๐ญ๐ก๐ ๐ซ๐๐ญ๐ฎ๐ซ๐ง ๐ฐ๐๐ฌ ๐ข๐ฆ๐ฉ๐ซ๐๐๐ญ๐ข๐๐๐ฅ ๐๐ง๐ ๐ฆ๐๐๐ง๐ข๐ง๐ ๐ฅ๐๐ฌ๐ฌ, ๐ข๐ง๐๐ฌ๐ฆ๐ฎ๐๐ก ๐๐ฌ ๐ญ๐ก๐ ๐๐๐๐๐ฅ๐ข๐ง๐ ๐๐จ๐ซ ๐ฆ๐๐ค๐ข๐ง๐ ๐ซ๐๐ฏ๐ข๐ฌ๐ข๐จ๐ง ๐๐จ๐ข๐ง๐๐ข๐๐๐ ๐ฐ๐ข๐ญ๐ก ๐ญ๐ก๐ ๐ฅ๐๐ฌ๐ญ ๐๐๐ญ๐ ๐๐จ๐ซ ๐๐ข๐ฅ๐ข๐ง๐ ๐ญ๐ก๐ ๐จ๐ซ๐ข๐ ๐ข๐ง๐๐ฅ ๐ซ๐๐ญ๐ฎ๐ซ๐ง ๐ข.๐. ๐๐๐ญ๐ก ๐๐๐๐๐ฆ๐๐๐ซ, ๐๐๐๐. The court also noted the judicial position of decision rendered by P&H High Court in case of ๐๐๐๐๐ซ๐ญ ๐๐๐๐ก๐ง๐จ๐ฅ๐จ๐ ๐ข๐๐ฌ ๐๐ฏ๐ญ. ๐๐ญ๐.
On being satisfied about the genuineness of claim, inadvertent human error and oversight, Honโble court directed the respondent to open the portal to make enable the petitioner for refiling of rectified TRAN-1 electronically or accepting the same manually.
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