M/S Ralas Motors vs Union Of India
2022 Latest Caselaw 4884 Chatt

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                                                                 NAFR
          HIGH COURT OF CHHATTISGARH, BILASPUR
                           WPT No. 03 of 2022
     M/s Ralas Motors, Through Partner Mr. Manish Raj Singhania,
     S/o Raj Kamal Singhania, R/o Jeevan Apartment, Shankar
     Nagar, Main Road, District- Raipur (C.G.)
                                                   --- Petitioner
                              Versus

1.   Union of India, Through Secretary Department of Revenue,
     Ministry of Finance, North Block, New Delhi- 110001.
2.   GST Council, Through Secretary 5th Floor, Tower-II, Jeevan
     Road, Connaught Place New Delhi 110001.
3.   Principal Commissioner, CGST and Custom, Central GST
     Building, Dhamtari Road, Tikrapara, Raipur 492001,
     Chhattisgarh.
4.   Commissioner GST Department, North Block, Sector-19, Atal
     Nagar, Raipur Chhattisgarh.
5.   Superintendent Central GST and Central Excise Range-III,
     Division-II, 2nd Floor, C.R. Building, Civil Lines, Raipur
     Chhattisgarh.
                                                    --- Respondents

For Petitioner : Mr. Siddharth Shukla, Advocate.

For respondents : None.

Hon'ble Shri Justice Narendra Kumar Vyas Order on Board 29/07/2022

1. The instant petition has been filed by the petitioner claiming following reliefs:-

10.1 To direct the Respondent to reopen the GSTN Portal for revising/rectifying the GST TRAN-1 From filed by the petitioner for filing the supporting documents for claiming input credit of Rs. 17,13,612/- and process the electronic and manual copy of the Form GST TRAN-1 and allow eligible transitional credit to the Petitioner as per Section 140 of CGST Act and credit such amount in the electronic credit ledger of the Petitioner as Input Tax Credit of GST. 10.2 Pass any other relief/order or direction, as this Hon'ble Court deems fit and proper looking to the facts and circumstances of the case and in the interest of justice, along with cost of the proceedings.

2. Learned counsel for the petitioner would submit that Hon'ble the

Supreme Court in Union of India & another Vs. Filco Trade Centre Pvt. Ltd. & another1 has considered the issue and passed the following direction, which is as under:-

"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 ServiceTax 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 form 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 Redressal 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.

3. The instant writ petition is also disposed on in light of the directions passed by Hon'ble the Supreme Court in Filco Trade Centre (Supra).

Sd/-

(Narendra Kumar Vyas) Judge Arun

1 Special Leave to Appeal (C) No. 32709-32710/2018 (decided on 22.07.2022)