Calcutta High Court (Appellete Side)
Commissioner vs M/S. Paharpur Cooling Towers ... on 6 September, 2022
Item No.5.
IN THE HIGH COURT OF JUDICATURE AT CALCUTTA
CIVIL APPELLATE JURISDICTION
APPELLATE SIDE
HEARD ON: 06.09.2022
DELIVERED ON:06.09.2022
CORAM:
THE HON'BLE MR. JUSTICE T. S. SIVAGNANAM
AND
THE HON'BLE MR. JUSTICE SUPRATIM BHATTACHARYA
M.A.T. No.351 of 2020
With
I.A. No.CAN 1 of 2020 (Old CAN 2392 of 2020) (not in file)
With
I.A. No.CAN 2 of 2020 (Old CAN 2393 of 2020) (not in file)
Commissioner, Central Goods and Services Tax, Kolkata Commissionerate.
Vs.
M/s. Paharpur Cooling Towers Limited & Ors.
Appearance:-
Mr. K. K. Maiti,
Ms. Ekta Sinha ..... for the appellant.
Mr. Deepro Sen ... for the respondent no.1.
Mr. Anirban Ray, Ld. G. P.,
Mr. T. M. Siddique,
Mr. Debasish Ghosh ... for the State.
Mr. Vipul Kundalia,
Mr. Tapan Bhanja ... for the Union of India.
JUDGMENT
(Judgment of the Court was delivered by T.S. SIVAGNANAM, J.)
Re: I.A. CAN 1 of 2020 (Old CAN 2392 of 2020) (not in file)
1. This application has been filed to condone the delay of 55
days in filing the instant appeal.
2. We have heard Mr. K. K. Maiti, learned counsel appearing
for the appellant, Mr. Vipul Kundalia, learned counsel appearing
for the Union of India, Mr. T. M. Siddique, learned Advocate for
the State and Mr. Deepro Sen, learned Advocate for the first
respondent.
3. We are satisfied with the reasons assigned in the affidavit
filed in support of the application. Accordingly, the delay in
filing the instant appeal is condoned.
4. The application being I.A. CAN 1 of 2020 (Old CAN 2392 of
2020) is allowed.
Re: M.A.T. No.351 of 2020
5. This intra Court appeal is directed against the order dated
5th December, 2019 in W.P. No.7131(W) of 2019. In the said writ
petition, the appellant had challenged the communication dated
26th March, 2019 issued by the Additional Commissioner of State
Tax and also the vires of Rule 117 of the Central Goods and
Services Tax Rules, 2017 and Rule 117 of the West Bengal GST
Rules, 2017. Identical issue was dealt with by this Court in
the case of Union of India Vs. Baljit Iron Private Limited &
Ors. in MAT 16 of 2022 by judgment and order dated 26th July,
2022. The appeal was disposed of. The operative portion of the
said judgment and order reads as follows:-
"6. 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. "
7. 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 2 of 2022) stand disposed of
in terms of the order passed by the Hon'ble Supreme
Court.
8. Urgent photostat certified copy of this order, if
applied for, be furnished to the parties expeditiously
upon compliance of all legal formalities."
6. In the light of the direction issued by the Hon'ble Supreme
Court, no further orders are required to be passed in this
appeal. Accordingly, the appeal and the connected application
are disposed of in terms of the order passed by the Hon'ble
Supreme Court.
7. Further, we note that the Hon'ble Supreme Court by an order
dated 2nd September, 2022 as reported in 2022-VIL-63-SC (Union
of India Vs. FILCO Trade Centre Pvt. Ltd.) has extended time
for a further period of four weeks from the said date for
opening the GST common portal.
8. 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,
(SUPRATIM BHATTACHARYA, J.)
NAREN/PALLAB(AR.C)
