Facts of the Case

M/S Nuova Shoes had obtained an order dated 02.03.2023 relating to its GST TRAN-1 claim (the form used to carry forward pre-GST input tax credit into the GST regime). However, instead of that order being uploaded on the petitioner's own GST portal, an order concerning a different, unrelated party was mistakenly uploaded there. The petitioner approached the Allahabad High Court seeking correction of this portal error so that its own TRAN-1 order would actually be reflected against its GST registration.

Issues Involved

  1. Whether the Revenue was obliged to correct the erroneous upload and ensure that the petitioner's own TRAN-1 order dated 02.03.2023 was properly uploaded on its GST portal.

Petitioner's Arguments

  • The correct GST TRAN-1 order passed in the petitioner's favour on 02.03.2023 had not been uploaded on its GST Portal; instead, another party's order had wrongly appeared there.
  • The petitioner sought a direction to the Revenue to rectify this and upload the correct order.

Respondent's Arguments

  • Counsel for the Revenue fairly submitted that efforts were already underway to upload the correct order on the petitioner's GST Portal, and that this would, in all probability, be completed within four weeks.

Court Order / Findings

  • The Court did not need to adjudicate any contested point of GST law, since the Revenue itself admitted the error and undertook to fix it.
  • The writ petition was disposed of, recording the Revenue's undertaking and expecting the correct order dated 02.03.2023 to be uploaded on the petitioner's GST Portal within the stated timeframe.

Important Clarification

This is a portal/administrative-error case rather than a substantive ruling on TRAN-1 credit eligibility. It illustrates a practical and fairly common problem — GST orders being mismatched or misrouted between taxpayers on the common portal — and shows that courts will readily step in to compel a correction once the department itself concedes the mistake, without needing to decide any question of transitional credit entitlement.

Sections Involved

  • Central Goods and Services Tax Act, 2017 — Section 140 read with the TRAN-1 transitional credit framework under the CGST Rules, 2017, under which the petitioner's original claim was processed.

Decision – In Favour of

Disposed of in the petitioner's favour on the limited administrative grievance, on the basis of the Revenue's own assurance to correct the portal upload — no substantive question of GST law was decided.

Case Details

  • Court: High Court of Judicature at Allahabad (Chief Justice's Court)
  • Case Number: Writ Tax No. 1007 of 2023
  • Neutral Citation: 2023:AHC:185331-DB
  • Coram: Hon'ble Pritinker Diwaker, Chief Justice, and Hon'ble Ashutosh Srivastava, J.
  • Date of Order: 25.09.2023

Link to Download the Order

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