Calcutta High Court (Appellete Side)
Commissioner vs Sonali Polyplast Private Limited ... on 30 August, 2022
Item No.3.
IN THE HIGH COURT OF JUDICATURE AT CALCUTTA
CIVIL APPELLATE JURISDICTION
APPELLATE SIDE
HEARD ON: 30.08.2022
DELIVERED ON:30.08.2022
CORAM:
THE HON'BLE MR. JUSTICE T. S. SIVAGNANAM
AND
THE HON'BLE MR. JUSTICE HIRANMAY BHATTACHARYYA
M.A.T. No.767 of 2020
With
I.A. No.CAN 1 of 2020
Commissioner, CGST & CX, Howrah Commissionerate.
Vs.
Sonali Polyplast Private Limited & Ors.
Appearance:-
Mr. K. K. Maiti,
Mr. Tapan Bhanja ..... for the appellant.
Mr. Akshat Agarwal ... for the respondent no.1.
Mr. T. M. Siddique,
Mr. Debasish Ghosh .... for the State.
JUDGMENT
(Judgment of the Court was delivered by T.S. SIVAGNANAM, J.)
1. This appeal by the revenue is directed against the order in
W.P. No.21101(W) of 2019, which was disposed of by a common
order passed by the Learned Single Bench dated 4th March, 2020.
2. The Hon'ble Supreme Court in a recent decision in the case
of Union of India & Anr. - Vs. - FILCO Trade Centre Pvt. Ltd. &
Anr. in Special Leave Petition (C ) No(s).32709-32710/2018 dated
22nd July, 2022 has issued comprehensive direction with regard to
availing of transitional credit through TRAN 1 and TRAN 2. The
order passed by the Hon'ble Supreme Court is as follows:-
"Having heard learned Additional Solicitor General,
learned counsel appearing for different States and
learned counsel appearing for different private parties
and having perused the record, we are of the view that
it is just and proper to issue the following directions
in these cases:
1. Goods and Service Tax Network (GSTN) is directed to
open common portal for filing concerned forms for
availing Transitional Credit through TRAN - 1 and
TRAN - 2 for two months i.e. w.e.f. 01.09.2022 to
31.10.2022.
2. Considering the judgments of the High Courts on the
then prevailing peculiar circumstances, any
aggrieved registered assessee is directed to file
the relevant from or revise the already filed form
irrespective of whether the taxpayer has filed writ
petition before the High Court or whether the case
of the taxpayer has been decided by Information
Technology Grievance Rederssal Committee (ITGRC).
3. GSTN has to ensure that there are no technical
glitch during the said time.
4. The concerned officers are given 90 days thereafter
to verify the veracity of the claim/transitional
credit and pass appropriate orders thereon on
merits after granting appropriate reasonable
opportunity to the parties concerned.
5. Thereafter, the allowed Transitional credit is to
be reflected in the Electronic Credit Ledger.
6. If required GST Council may also issue appropriate
guidelines to the field formations in scrutinizing
the claims.
The Special Leave Petitions are disposed of
accordingly.
Pending applications, if any, also stand disposed
of. "
3. In the light of the above direction issued by the Hon'ble
Supreme Court, no orders are required in this appeal.
Accordingly, the appeal along with connected application (I.A.
No.CAN 1 of 2020) stand disposed of in terms of the order passed
by the Hon'ble Supreme Court.
4. Urgent photostat certified copy of this order, if applied
for, be furnished to the parties expeditiously upon compliance
of all legal formalities.
(T.S. SIVAGNANAM, J)
I agree,
(HIRANMAY BHATTACHARYYA, J.)
NAREN/PALLAB(AR.C)
