Karnataka High Court
M/S.Priya Agencies vs The Union Of India on 12 September, 2022
Bench: M.I.Arun
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W.P. No.146253 of 2020
IN THE HIGH COURT OF KARNATAKA,
DHARWAD BENCH
DATED THIS THE 12TH DAY OF SEPTEMBER, 2022
BEFORE
THE HON'BLE MR JUSTICE M.I.ARUN
WRIT PETITION NO. 146253 OF 2020 (T-RES)
BETWEEN:
M/S. PRIYA AGENCIES,
B C C STORE, OLD VRL,
BESIDE RAJ KUMAR PARK, BELLARY,
REPRESENTED BY ITS PROPRIETOR,
KAMMALADINNA SIVAGANGA REDDY,
AGE 68 YEARS, OCC: BUSINESS,
R/O: GROUND FLOOR, STALL NO.6,
BALIJA COMPLEX, BALAJI RAO ROAD,
VADDARBANDA, BALLARI-583101
... PETITIONER
(BY SRI. SANGRAM S.KULKARNI, ADVOCATE)
AND:
1. THE UNION OF INDIA,
THROUGH ITS REVENUE SECRETARY,
DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE, 128-A/ NORTH BLOCK,
NEW DELHI-110 001.
2. THE CENTRAL BOARD OF INDIRECTOR TAXES
AND CUSTOMS, THROUGH ITS CHAIRMN,
NORTH BLOCK, NEW DELHI-110 001.
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W.P. No.146253 of 2020
3. THE GOODS AND SERVICES TAX COUNCIL,
5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING
JANPATH ROAD, CANNAUGHT PLACE,
NEW DELHI-110 001.
4. THE STATE OF KARNATAKA,
THROUGH THE GST COMMISSIONER KARNATAKA,
VIKAS SOUDHA, BENGALURU-560 001.
5. THE DEPUTY COMMISSIONER (PCCO),
OFFICE OF PRINCIPAL COMMISSIONER
OF CENTRAL TAX, KARNATAKA ZONE,
P.B. NO.5400, C.R. BUILDING,
QUEENS ROAD, BANGALORE-560001.
6. THE SUPERINTENDENT OF CENTRAL TAXES,
RANGE-A, BALLARI-583101.
... RESPONDENTS
(BY SRI. M.B. KANAVI, ADVOCATE FOR R1;
SRI. GIRISH HIREMATH, ASG FOR R2, R3, R5 & R6;
SRI. SHIVAPRABHU HIREMATH, AGA FOR R2 & R4)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 &
227 OF THE CONSTITUTION OF INIDA, PRAYING TO ISSUE A
WRIT OF CERTIORARI AND QUASH THE IMPUGNED
ORDER/LETTER BEARING NO.C.NO.IV/ 16/ 498/ 2019 Tech
(PCCCT) (BZ)/ 516, DATED 31.01.2020 VIDE ANNEXURE-F
ISSUED BY THE RESPONDENT NO.5 THE DEPUTY
COMMISSIONER (PCCO) AND ETC.,
THIS WRIT PETITION COMING ON FOR ORDERS, THIS
DAY, THE COURT MADE THE FOLLOWING.
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W.P. No.146253 of 2020
ORDER
The petitioner is registered under the provisions of
GST Act. During the transition phase from VAT to GST, the
petitioner sought to avail the Input Tax Credit. In this
regard, he was required to upload certain particulars in
TRAN-1 in the GST portal. However, he was not in a
position to do so within the time stipulated for the said
purpose and consequently, he was not able to avail the
Input Tax Credit. Hence, he requested the authorities to
give him necessary permission, which has been rejected by
respondent No.5, the Deputy Commissioner on the ground
that there has been inordinate delay on the part of the
petitioner in requesting the same. Aggrieved by the same,
the instant writ petition is filed with a prayer to set aside
the communication of respondent No.5 rejecting the request
of the petitioner, also for a direction to the respondents to
allow the petitioner to rectify and amend the Form GST
TRAN-I and refund all excess amount collected.
W.P. No.146253 of 2020
2. Taking into consideration that many dealers,
similarly situated had this problem. In the meanwhile, the
Hon'ble Apex Court under similar circumstances in the case
of UNION OF INDIA & ANR. VS. FILCO TRADE CENTRE
PVT. LTD. & ANR. in Special Leave to Appeal (C)
No(s).32709-30710/2018 & connected matters, has passed
the following order.
"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 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).
W.P. No.146253 of 2020
3. There is no reason why the aforementioned
judgment should not enure to the benefit of the petitioner
herein. Hence, the following:
ORDER
i) The petitioner is permitted to file the
necessary details availing Transitional
Credit through TRAN-1 between
01.09.2022 to 31.10.2022 or such time as
extended to the similarly situated persons
and the respondents' authority shall keep
open the necessary portal to facilitate the
same.
ii) If the petitioner files the necessary details,
the same shall be considered by the
authorities in accordance with law and
appropriate decision shall be taken.
iii) Accordingly, writ petition is disposed off.
Sd/-
JUDGE
Vnp*
