“Mistakes are part of the dues one can pay for a full life”- Sophia Loren
Some of the companies who had made mistakes while filing GST form are now trying to rectify it and here it is an example of the same issue.
The High Court instructed GST nodal officer to look up to the companies who want to correct the mistake they made while filing GST form. This mistake of the companies led to the denial of the loan of about 10 crores. The company said that the mistake made was genuine and must be corrected.
Pragati Automation Pvt Ltd contacted the High Court and requested to allow them to correct the mistakes they made while filing GST Tran-1 form. Because of the bona fide mistake the company made while filing the form, now they will not get the credit of Rs 9,74,57,802 in their electronic credit ledger.
Taking the problem in consideration, the High Court noted “It is the contention of the petitioner that after the GST regime has been implemented in India, the petitioner filed GST TRAN-1 claiming the credit of Rs 9,74,57,802 in Column-5 of Table 5(a) of Form GST TRAN-1 well within the time prescribed by the statute. Revised Form GST Tran-1 was filed by the petitioner on 27.12.2017 after including the details of goods sent to job worker and held in stock on behalf of the principal manufacturer in terms of Section 141 of CGST Act credit pertaining to job work. However, credit claim was indicated only in Column-5 of Table 5(a) but not in Column-6. The electronic credit ledger reflected the credit of Rs 5,89,346.”
“The nodal officer is obligated to consider the complaint and take a decision in the matter”- High Court
For this problem, the company approached the GST nodal and made complaints but in vain, then after no results, the company filed the petition to the High Court. Then after receiving the complaints, the High Court ordered nodal officers to look into the matter and to take a quick decision as per the law.
