M/S.Oswal Weldmesh Private Ltd vs The Goods And Service Tax Council ...
2022 Latest Caselaw 13798 Mad

                                                                                              W.P.No.9870 of 2020


                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                   DATED: 03.08.2022

                                                          CORAM

                                  THE HONOURABLE DR. JUSTICE ANITA SUMANTH

                                                  W.P.No.9870 of 2020


                     M/s.Oswal Weldmesh Private Ltd.,
                     17, Mill Road, Below Andhra Bank,
                     Coimbatore – 641 001.                                    ...Petitioner

                                                    Vs.

                     1.The Goods and Service Tax Council (GST Council)
                       The Secretary Office of the GST Council Secretariat,
                       5th Floor, Tower II, Jeevan Bharti Building, Janpath Road,
                       Connaught Place,
                       New Delhi – 110 001.

                     2.The Principal Commissioner of GST & Central Excise,
                       6/7, A.T.D.Street, Race Course Road,
                       Coimbatore – 641 018.

                     3.The Assistant Commissioner, (ST FAC)
                       Oppanakara Street Circle, Commercial Tax Building,
                       Dr.Balasundaram Road, Coimbatore – 641 018.              ...Respondents
                     Prayer:Writ Petition filed under Article 226 of the Constitution of India, to
                     issue a Writ of Certiorarified Mandamus, calling for the records on the files of
                     the second respondent in Central Goods & Services Tax Act, 2018, quashing the
                     order of the second respondent in C.No.IV/16/08/2018-GST Pol.Pt.III dated 03-
                     04-2019 (Serial No.283) and C.No.IV/16/08/2018-GST Pol.Pt.III 09-04-2019
                     rejecting the request of the petitioner to avail the Input Tax Credit and thereby


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                                                                                                W.P.No.9870 of 2020


                     direct the respondents to allow filing of GST-TRAN -1 by the petitioner, to take
                     credit on eligible duties of goods in electronic credit ledger in terms of Section
                     140 (3) of the Central Goods and Services Tax Act, 2017, either by opening of
                     GSTN portal or to allow it to be filed manually.

                                              For Petitioner  : Mr.T.Ramesh
                                              For Respondents : Mr.K.Ravi
                                                                Senior Standing Counsel - R1 & R2.
                                                              : Mrs.K.Vasanthmala
                                                                Government Advocate – R3.
                                                             ORDER

In light of the recent judgment of the Hon'ble Supreme Court in the case

of Union of India and another V. Filco Trade Centre Pvt. Ltd. and another

(SLP (C) Nos.32700 – 32710 of 2018 dated 22.07.2022), learned counsel for

the petitioner, on instructions from the petitioner, would convey that the

petitioner is inclined to avail the benefit extended to the assessees in the

aforesaid order. An endorsement is also made to the aforesaid effect.

2. The Hon'ble Court, has, in the aforesaid matter, issued a series of

directions as extracted below:

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

https://www.mhc.tn.gov.in/judis W.P.No.9870 of 2020

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. In specific, direction No.2 permits 'any aggrieved registered assessee'

to file a form seeking Transitional credit or revision thereof.

4. This Writ Petition is thus disposed recording the aforesaid and in light

of the endorsement made by the learned counsel for the petitioner. No costs.

03.08.2022 nst Index : Yes/No Speaking Order/Non speaking Order

https://www.mhc.tn.gov.in/judis W.P.No.9870 of 2020

DR.ANITA SUMANTH,J.

nst To,

1.The Goods and Service Tax Council (GST Council) The Secretary Office of the GST Council Secretariat, 5th Floor, Tower II, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi – 110 001.

2.The Principal Commissioner of GST & Central Excise, 6/7, A.T.D.Street, Race Course Road, Coimbatore – 641 018.

3.The Assistant Commissioner, (ST FAC) Oppanakara Street Circle, Commercial Tax Building, Dr.Balasundaram Road, Coimbatore – 641 018.

W.P.No.9870 of 2020

03.08.2022

https://www.mhc.tn.gov.in/judis