Madras High Court
M/S Alagu Pharmacy 'C' vs The Principal Commissioner on 3 August, 2022
W.P.No.14856 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 03.08.2022
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.No.14856 of 2022
M/s Alagu Pharmacy 'C'
Rep by its Managing Partner,
Alagu Jayabalan
81,V.C.V Layout, R.S.Puram,
Coimbatore – 641 002. ...Petitioner
Vs.
1.The Principal Commissioner,
Chennai North Commissionerate, 151,
Nungambakkam High Road,
Chennai – 600 034.
2.Joint Commissioner (ST),
Commercial Tax
Coimbatore.
3.Assistant Commissioner (ST)
Mettupalayam Road Circle,
Coimbatore – 641 018. ...Respondents
Prayer:Writ Petition filed under Article 226 of the Constitution of India, to
issue a Writ of Mandamus, directing the respondents to allow the petitioner to
submit its TRAN-1 and TRAN-2 under the GST Act, electronically or manually
and grant the credit in accordance with the Act and on merits.
1/4
https://www.mhc.tn.gov.in/judis
W.P.No.14856 of 2022
For Petitioner : Mr.T.C.Sajith Babu
For Respondents : Mr.Rajnish Pathiyil
Senior Panel Counsel -R1
: Mr.R.Siddharth
Government Advocate – R2 & 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
the taxpayer has been decided by Information Technology
Grievance Redressal Committee (ITGRC).
3. GSTN has to ensure that there are no technical glitch
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W.P.No.14856 of 2022
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.14856 of 2022
DR.ANITA SUMANTH,J.
nst
To,
1.The Principal Commissioner,
Chennai North Commissionerate, 151,
Nungambakkam High Road,
Chennai – 600 034.
2.Joint Commissioner (ST),
Commercial Tax
Coimbatore.
3.Assistant Commissioner (ST)
Mettupalayam Road Circle,
Coimbatore – 641 018
W.P.No.14856 of 2022
03.08.2022
https://www.mhc.tn.gov.in/judis
