Page 25 - GSTL_20th August 2020_Vol 39_Part 3

2020 ] “TRAN-1” CREDIT AVAILMENT UNDER GST AND ITS DEVELOPMENTS J57
• In order to overcome the resistance to change and encourage trans-
formation and remodeling of the entire accounting structure at tax-
payers’ end, the electronic mode should be user friendly.
• Initially, GST portal was having numerous online forms for filing
up by the assessees. But, in most cases, it was not brought to use.
Even, GST returns are not fully implemented in GST portal, though
it is being put into operation from time to time.
• Even, GSTR-9 and GSTR-9C have been amended heeding to the re-
quests of assessees for comfortable filing of information.
• Furthermore, filing of Refund claims through GST portal has un-
dergone countless changes.
• Except refund of duties on exports, other mode of refunds through
online is not fully functional as was visualized at the time of intro-
duction of GST Law.
• The complexities that exists in filing of TRAN-1 in online portal,
makes one to think that it would have been better if the closing bal-
ances of assessees in the books of different laws, (Cenvat credit and
VAT credits), would get automatically transferred from the older
electronic version of Departments.
• Subsequently, when the balances get transferred to the new GST
law, assessees could be asked to verify and confirm the balances as
transferred. Had this been done, both assessees and the Department
will have been saved many hassles.
• It is surprising that the GST Council has not heeded the orders of
the various High Court direction to re-open the portal for filing
TRAN-1 or to accept the manually.
• Despite these rulings, the Revenue has been reluctant to concede
and allow this benefit which had accrued to the taxpayers under the
erstwhile laws but chose to litigate relentlessly.
• This prolonging issue has reached the Supreme Court which has
stayed the operation of “Brand Equity” ruling. Final judgment is
awaited.
• Therefore, it is advisable for those taxpayers who have missed to
file TRAN-1 or would like to amend their earlier claim to avail this
opportunity by filing TRAN-1 form manually on or time stipulated
by Courts.
However, this claim is not free from litigation until final verdict by the Hon’ble
Supreme Court.
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GST LAW TIMES  20th August 2020  25