Madras High Court
M/S Ags Aluminium Alloy Pvt. Ltd vs The Union Of India on 3 August, 2022
W.P.No.12804 of 2020
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 03.08.2022
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.No.12804 of 2020
&
W.M.P.No.15824 of 2020
M/s AGS Aluminium Alloy Pvt. Ltd.
No.400, Melmudalambedu,
Kavaraipettai – Sathiyavedu Road,
Gummidipoondi Taluk, Thiruvallur District – 601 206
Rep by its Managing Director Mr.Arumugam ...Petitioner
Vs.
1.The Union Of India,
Represented by its Secretary,
Ministry of Finance,
Department of Revenue,
Central Board of Indirect Taxes and Customs,
New Delhi.
2.The Assistant Commissioner of CGST & Central Excise,
Gummudipoondi Division, Mugappair,
Chennai – 600 036.
3.The Superintendent of Cost & Central Excise,
Gummudippndi IV Range,
No.11/18 A, Balakrishnapuram,
Bye Pass Road, Gummidipoondi – 601 201.
4.The Assistant Commissioner, Seva Kendra,
Office of the Commissioner of GST and
1/4
https://www.mhc.tn.gov.in/judis
W.P.No.12804 of 2020
Central Excise, Chennai Outer Commissionerate,
Newry Towers, No.2054-I, II Avenue, Anna Nagar,
Chennai – 600 040. ...Respondents.
Prayer:Writ Petition filed under Article 226 of the Constitution of India, to
issue a Writ of Certiorarified Mandamus, to call for the records and to quash the
4th respondent's Order C.No.IV/16/61/2019-GSTSK-IT Griev, dated 25.03.2020,
and to direct the respondents to either open the online portal so as to enable the
petitioner to file the Form TRAN-1 electronically, or to accept the same
manually, and to process the petitioner's claim of transition credit in accordance
with law once the GST Form TRAN-1 is filed.
For Petitioner : Mr.Nanchill.J.Rajkumar
For Respondents : Mr.V.Sundareswaran
Senior Panel Counsel
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
https://www.mhc.tn.gov.in/judis
W.P.No.12804 of 2020
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. 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. Connected
writ miscellaneous petition is closed. No costs.
03.08.2022
nst
Index : Yes/No
Speaking Order/Non speaking Order
https://www.mhc.tn.gov.in/judis
W.P.No.12804 of 2020
DR.ANITA SUMANTH,J.
nst
To,
1.The Union Of India,
Represented by its Secretary,
Ministry of Finance,
Department of Revenue,
Central Board of Indirect Taxes and Customs,
New Delhi.
2.The Assistant Commissioner of CGST & Central Excise,
Gummudipoondi Division, Mugappair,
Chennai – 600 036.
3.The Superintendent of Cost & Central Excise,
Gummudippndi IV Range,
No.11/18 A, Balakrishnapuram,
Bye Pass Road, Gummidipoondi – 601 201.
4.The Assistant Commissioner, Seva Kendra,
Office of the Commissioner of GST and
Central Excise, Chennai Outer Commissionerate,
Newry Towers, No.2054-I, II Avenue, Anna Nagar,
Chennai – 600 040.
W.P.No.12804 of 2020
&
W.M.P.No.15824 of 2020
03.08.2022
https://www.mhc.tn.gov.in/judis
