Jharkhand High Court
M/S The Republic Private Limited ... vs Union Of India on 17 January, 2023
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P.(T) No. 558 of 2021
M/s The Republic Private Limited having its
registered office at Main Road, Ranchi represented
through its Director Sri Rahul Budhia R/O Booty More,
Ranchi, Jharkhand --- --- Petitioner
Versus
1.Union of India
(i) Through the Secretary, Ministry of Finance (Dept. of Revenue), New Delhi
(ii) Through the Secretary, Ministry of Law & Justice, New Delhi
2.The Chief Commissioner of Central Tax, Goods and Service Tax &
Central Excise, Ranchi
3.The Commissioner of Central Tax, Goods and Services Tax &
Central Excise, Ranchi
4.The Commissioner of Commercial Taxes, Commercial Tax Dept., Ranchi
5.I.T. Nodal Officer, Grievance Related Committee, State Tax, Ranchi
--- --- Respondents
.......
CORAM: HON'BLE THE ACTING CHIEF JUSTICE
HON'BLE MR. JUSTICE DEEPAK ROSHAN
For the Petitioners : M/s N.K. Pasari, Sidhi Jalan, Advocates
For the Respondents : M/s P.A.S Pati, Ranjana Mukherjee, Advocate (for CGST)
: Mr. Laxman Kumar, CGC (for UOI)
: Mr. Deepak Kr. Dubey, A.C to A.A.G-II
05/17.01.2023 Heard learned counsel for the parties.
2. The writ petition was preferred with the following prayer:
a) Writ of declaration and / or any other appropriate writ(s) and / or
order(s) and / or direction (s) declaring the provision of sub-Rule (1) of
Rule 117 of Central Goods and Services Tax Rules, 2017 as ultra vires
of Section 140(3) read with Section 164 of the Central Goods and
Service Tax Act, 2017 to the extent it prescribes time and manner for
availment of transitional credit of eligible taxes and duties paid under
the existing laws by the registered person on inputs, inputs contained in
semi finished and finished goods held in stock on the appointed day i.e.
01st July, 2017.
b) Writ of declaration and / or any other appropriate writ(s) and / or
order(s) and /or direction(s) declaring that the retrospective
amendment of sub-Section (3) of Section 140 of the Central Goods and
Services Tax Act, 2017 w.e.f 01-07-2017 by Section 128(c) of Chapter
IV of the Finance Act, 2020 empowering the Central Government to
prescribe by rules the time and manner of availing transitional credit
does not make the impugned sub-Rule (1) of Rule 117 of the Central
Goods and Services Tax Rules, 2017 framed by the Central
Government by Notification No.3/2017-Central Tax dated 19.06.2017
and / or actions taken thereunder, as valid, in absence of any validation
clause;
c) Writ of declaration and /or any other appropriate writ(s) and /or
order(s) and /or direction(s) declaring sub Rule (1) of Rule 117 of the
Central Goods and Services Tax Act, 2017 as unconstitutional and
violative of Article 14, Article 19(1)(g), Article 265 and Article 300A of
the Constitution of India;
d) Writ of declaration and /or any other appropriate writ(s) and /or
direction (s) declaring Clause (b) of sub-rule (2) of Section 117 of the
Central Goods and Services Tax Rules, 2017 as ultra vires of sub-
Section (3) of Section 140 of the Central Goods and Services Tax Act,
2017 as it existed prior to amendment by Section 128(c) of Chapter IV
of the Finance Act, 2020;
e) Writ of declaration and / or any other appropriate writ(s) and /or
order(s) and /or direction (s) declaring that the retrospective
amendment of sub-section (3) of Section 140 of the Central Goods and
Services Tax Act, 2017 w.e.f 01-07-2017 by Section 128(c) of Chapter
IV of the Finance Act, 2020 empowering the Central government to
prescribe by rules the time and manner of availing transitional credit
does not make Clause (b) of sub-Rule (2) of Rule 117 of the Central
Goods and Services Tax Rules, 2017 framed by the Central
Government by Notification No.3/2017-Central Tax dated 19-06-2017
and/or actions taken thereunder as valid in absence of any validation
clause;
f) Writ(s) of declaration and/or any other appropriate writ(s) and/or
order(s) and/or direction(s) declaring the provisions of sub-Rule (1) of
Rule 117 of the Central Goods and Services Tax Rules, 2017, as
directory;
g) Writ(s) of declaration and/or any other appropriate writ(s) and/or
order(s) and/or direction(s) declaring the provisions of Clause (b) of
sub-Rule (2) of Rule 117 of the Central Goods and Services Tax Rules,
2017, as directory;
h) Writ(s) of declaration and/or any other appropriate writ(s) and/or
order(s) declaring retrospective amendment of Sub-Section (3) of
Section 140 of the Central Goods and Services Tax Act,2017 w.e.f 01-
07-2017 by Section 128(c) of Chapter IV of Finance Act, 2020, as
unconstitutional as it offends Article 14, Article 19(1)(g), Article 265
and Article 300A of the Constitution of India;
i) Writ(s) and/or order(s) and/or direction(s) directing the Respondents to
accept the manual declaration of the Petitioner in FORM GST TRAN-1
furnished vide Letter dated 29-06-2020 (submitted on 29-06-2020) with
the Respondent No.5 under the impugned sub-Rule (1) of Rule 117 of
the Central Goods and Services Tax Rules, 2017 and allow transitional
credit of eligible duties(CENVAT Credit) of Rs. 36,92,918.92 under
Sub-Section (3) of Section 140 of the Central Goods and Services Tax
Act, 2017, in his electronic credit ledger in respect of inputs etc. held in
stock on the appointed day i.e. 01-07-2017;
j) writs(s) and/or order(s) and/or direction(s) in the nature of prohibition
restraining the Respondents, their servants, agents and/or subordinates
from resorting to any coercive measure during the pendency of this writ
petition before this Hon'ble Court;
k) writ(s), direction(s) and/or pass necessary order(s) directing the
Central Government to issue necessary order for removal of difficulties
under Section 172 of the Central Goods and Services Tax Act, 2017;
l) To issue order(s), direction(s), writ(s) or any other relief(s) as this
Hon'ble Court deems fit and proper in the facts and circumstances of
the case and in the interest of justice;
m) To issue rule nisi in terms of prayers (a) to (1) above;
n) To grant ad-interim reliefs in terms of prayer under Para (i) and Para
(j) above;
3. However, learned counsel for the petitioner on instruction seeks to
withdraw the writ petition since the petitioner has filed its revised
TRAN-1.
4. Learned counsel for the respondent submits that otherwise also
the case is covered by the decision rendered by the Apex Court in the
case of Union of India and another versus Filco Trade Centre Pvt. Ltd.
and another [2022 VIL 38 SC] vide judgment dated 22.07.2022 passed
in Special Leave to Appeal (Civil) No. 32709-32710 of 2018 and
analogous cases.
5. However, in view of the submission made by learned counsel for
the petitioner, the writ petition is dismissed as withdrawn.
(Aparesh Kumar Singh, A.C.J.)
(Deepak Roshan, J.)
A.Mohanty
