Jharkhand High Court
Kishan Gupta vs The Goods And Services Tax Network on 5 September, 2022
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P (T) No. 2561 of 2022
Kishan Gupta --- --- Petitioner
Versus
1. The Goods and Services Tax Network
2. Union of India, through the Commissioner
(GST), Ministry of Finance, Department of
Revenue, New Delhi
3. The State of Jharkhand, through the Secretary cum
Commissioner, Commercial Taxes Department, Ranchi
4. Deputy Commissioner of State Taxes, Special Circle, Ranchi... Respondents
------
CORAM: Hon'ble Mr. Justice Aparesh Kumar Singh
Hon'ble Mr. Justice Deepak Roshan
---
For the Petitioner: M/s. N. K. Pasari, Sidhi Jalan, Advocates
For the Resp.-CGST: Mr. Amit Kumar, Advocate
For the Resp.-State: Mr. P.A.S.Pati, G.A.-II
For the Resp.-U.O.I Mr. Prashant Pallav, ASGI
----
04/05.09.2022 Petitioner prays for a direction upon the Respondent Authorities
to allow the petitioner to file Form GST TRAN-I in order to carry forward
the transitional credit into its electronic credit ledger from the Pre GST
Regime to GST Regime. Its representation to do so has been rejected by
order dated 5th January, 2021 passed by the Deputy Commissioner of State
Tax, Ranchi, Special Circle.
2. Learned counsel for the petitioner has relied upon the judgment of
the Apex Court in the case of Union of India & another Vs. Filco Trade
Centre Pvt. Ltd. & another, whereunder the Apex Court has been pleased
to allow any aggrieved registered assesses 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) . The Goods and Service Tax Network (GSTN) has been directed
to open common portal for filing concerned forms for availing Transitional
Credit through TRAN-1 and TRAN-2 for two months w.e.f 01.09.2000 to
31.10.2022 vide judgment dated 22nd July, 2022. It is submitted that by
order dated 2nd September, 2022 passed on I.A. No. 121910 of 2022 in the
same case of Union of India & another Vs. Filco Trade Centre Pvt. Ltd.
S.L.P (C) Nos. 32709-32710/2018, the Apex Court has been pleased to
extend the time for opening of GST common portal for a further period of
four weeks from the date of the order. In effect, the common portal shall
now be opened by GSTN from 2nd October, 2022 for a period of 60 days.
Learned counsel for the petitioner submits that the instant writ petition was
filed prior to the directions passed by the Apex Court in the case of Filco
Trade Centre Pvt. Ltd. (supra). However, since the case of the petitioner
falls within the scope of the directions passed by the Apex Court, petitioner
may also be allowed to avail of the window period granted by the Apex
Court for filing GST TRAN-1 or revised TRAN-1 application.
3. Learned counsel for the CGST, GSTN and also the State of
Jharkhand agree to the submission that the case of the petitioner is covered
by the directions passed by the Apex Court in the case of Filco Trade
Centre Pvt. Ltd. (supra).
4. We have considered the submission of learned counsel for the
parties. We have also gone through the judgment rendered by the Apex
Court in the Case of Filco Trade Centre Pvt. Ltd. (supra) dated 22nd July,
2022 and the order dated 2nd September, 2022, whereby the time for
opening of GST common Portal has been extended for a further period of
four weeks from the date of the order. The operative portion of the
directions passed in the case of Filco Trade Centre Pvt. Ltd (supra) are
quoted hereunder:
"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 assesse 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.
The Special Leave Petitions are disposed of accordingly.
Pending applications, if any, also stand disposed of."
5. In view of the order dated 2nd September, 2022 passed by the
Apex Court, the time for opening of GST common portal has been extended
for a further period of four weeks from the date of the order. As such,
petitioner, who could not submit its TRAN-1 application, may submit
TRAN-1 application within the window period as per direction of the Apex
Court. The case of the petitioner shall accordingly abide by the directions
passed by the Apex Court. The writ petition is accordingly disposed of.
(Aparesh Kumar Singh, J)
(Deepak Roshan, J)
jk/
