14.07.2022: Credit Allowed To Be Carried Forward In GSTR – 3B If Not Feasible To Open The Portal For Filing Revised Tran – 1- Bombay High Court

The Hon’ble High Court of Bombay vide its order dated 27th June 2022 in the matter of Chep India Private Limited Vs. Union of India & Ors. in Writ Petition No. 1075 of 2021 directed the department/respondents to open the GST Portal so that the assessee/petitioner is able to file the revised Trans-1 or if it is not possible to reopen the portal then to allow the carry forward of the unutilized credit in GSTR 3B.

The Petitioner preferred the present Writ Petition seeking directions to the respondents to carry forward transitional credit of Rs. 84,53,085/- by allowing the petitioner to file declaration in GST TRAN – 1 electronically or manually or permit to take the credit through monthly return GSTR – 3B.


  • The Hon’ble Court after considering the submissions made and facts of the case, found that it is quite evident from the letter signed on 13.03.2020 from the office of the Assistant Commissioner of CGST, Division-III, Mumbai West to Deputy Commissioner (GST), IT Grievance Redressal Committee, Churchgate, Mumbai, petitioner had filed TRAN 1 through Andhra Pradesh branch login instead of Maharashtra branch GST login, where the petitioner had the centralized registration.
  • For the said reason, the CENVAT credit balance of eligible duties at the end of June 2017, could not be transferred in electronic credit ledger of both, Maharashtra and Andhra Pradesh branch. However, the Assistant Commissioner had forwarded the representation to the Deputy Commissioner (GST) of I.T. Grievance Redressal Committee for further necessary action.  Therefore, there is no doubt that the petitioner had filed TRAN – 1.
  • Further, it was found that similar issue was dealt with by the Hon’ble High Court of Calcutta in Nodal Officer, Jt. Commissioner, IT Grievance, GST Bhavan Vs. Das Auto Centre and by the Hon’ble Punjab and Haryana High Court in Hansraj Sons Vs. Union of India reported in 2020 (34) G.S.T.L. 58 (P & H) and the relief was granted to the assessee. 

The Hon’ble Court with the above findings, without going into the merits of the case, disposed of the Writ petition with the directions to the respondents to open the portal, so that the assessee/petitioner may revise its TRAN 1 return and if it is not possible or feasible, the same shall be communicated to the petitioner by the concerned Assistant Commissioner within two weeks of the uploading of the order.  In such a situation, the petitioner shall be permitted to carry forward the said unutilized credit in GSTR – 3B Forms to be filed on monthly basis. 

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