Madras High Court
Kun Auto Company Private Limited vs Commercial Tax Officer-Gd Ii on 16 August, 2022
W.P. No.9021 & 34165 of 2019 & 5443 of 2020
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 16.08.2022
CORAM:
THE HON'BLE Dr.JUSTICE ANITA SUMANTH
W.P. Nos.9021 & 34165 of 2019 & 5443 of 2020
and WMP.Nos.6366 & 6367 of 2020
Kun Auto Company Private Limited,
Represented by its Manager-Accounts
T S Sivaprasad, (M) 52 Years,
R.S.No.232/15AB, 232/14, 232/16-B,
Cuddalore High Road, Murungampakkam ...Petitioner in all WPs
Vs.
1.Commercial Tax Officer-GD II
100 Feet Road, Ellaipillaichavadi,
Puducherry 605005
2.Deputy Commissioner,
Commercial Taxes Department,
100 Ft. Road,
Ellaipillaichavady, Puducherry-605005 ...R1 and R2 in all WPs
3.Commissioner of Goods & Services Tax (St),
Office of the Commissioner of Goods & Services Tax,
Commercial Taxes Department,
100 Ft. Road, Puducherry
...R3 in WP.Nos.9021 of 2019
& 5443 of 2020
4.Commissioner of GST & Central Excise-
Puducherry, Goubert Avenue,
(Beach Road), Puducherry-605001
...R4 in WP.Nos.9021 of 2019
& 5443 of 2020
5.Chairman, GSTIN,
East Wing, World Mark-I
4th Floor, Tower B,
Arrow City, Indira Gandhi International Airport,
New Delhi-110037 ...R5 in WP.Nos.9021 of 2019
https://www.mhc.tn.gov.in/judis
1
W.P. No.9021 & 34165 of 2019 & 5443 of 2020
& 5443 of 2020 &
R3 in WP.No.34165 of 2019
6.IT Grievance Redressal Committee,
C/O, GST Council, 5th Floor, Tower II,
Jeevan Bharat Building, Janpath Road,
Connaught Place, New Delhi-110001 ....R4 in WP.No.34165 of 2019
Prayer in WP.No.9021 of 2019: Writ Petition filed under Article 226 of the
Constitution of India praying to Writ of Mandamus directing the respondents
herein to take such action as may be necessary including reopening of the web
portal in consultation with 5th respondent herein and permit the petitioner to file
the declaration in Form GST TRAN 1 electronically so as to upload the central
excise transitional credit as prayed for by the petitioner in their application dated
5.10.2018 as reiterated on 29.12.2018 and 9.3.2019.
Prayer in WP.No.5443 of 2019: Writ Petition filed under Article 226 of the
Constitution of India praying to Writ of certiorari, calling for the records on the
files of the 6th Respondent herein being Table communicating the results of the
English IT Grievance Redressal Committee Meeting of the 6th Respondent
herein as communicated by the letter of the 1st Respondent dated 30.12.2019
quash Serial No. 3 of the said Table of the 6th Respondent herein.
Prayer in WP.No.34165 of 2019: Writ Petition filed under Article 226 of the
Constitution of India praying to Writ of Mandamus, directing the 2nd respondent
herein to communicate orders if any passed by the 4th respondent committee on
the status of the transitional credit claimed by the petitioners to the tune of
Rs.38,48,251/-, as prayed for by the petitioners in their application dated
09.10.2019 as reiterated on 18.10.2019.
In all W.Ps.
For Petitioner : Mr.A.K.Rajaraman
For Respondents : Mr.Venkataswamy Babu (for R1 and R2)
Senior Panel Counsel
Mrs.K.Vasanthamala (for R3)
Government Advocate
https://www.mhc.tn.gov.in/judis
W.P. No.9021 & 34165 of 2019 & 5443 of 2020
COMMON 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
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'
https://www.mhc.tn.gov.in/judis
W.P. No.9021 & 34165 of 2019 & 5443 of 2020
to file a form seeking Transitional credit or revision thereof.
4. These Writ Petitions are thus disposed recording the aforesaid and in
light of the endorsement made by the learned counsel for the petitioner. No costs.
Connected writ miscellaneous petitions are closed.
16.08.2022
Index:Yes/No
Speaking Order/Non-speaking order
ska
To
1.The Union of India,
Represented through the Secretary,
Ministry of Finance, Department of Revenue,
4th Floor, A-Wing,
Shastri Bhawan,
New Delhi 110 001.
2.Goods and Service Tax Council,
Through Chairman,
Office of the GST Council Secretariat,
5th Floor, Tower II, Jeevan Bharti Building,
Janpath Road, Connaught Place,
New Delhi – 110 001.
3.Assistant Commissioner of State GST,
Office of Assistant Commissioner (ST),
Tiruvannamalai-II Assessment Circle,
Commercial taxes Buildings,
Collectorate Campus, Vengikkal,
Tiruvannamalai - 606604.
https://www.mhc.tn.gov.in/judis
W.P. No.9021 & 34165 of 2019 & 5443 of 2020
Dr.ANITA SUMANTH,J.
ska
W.P. Nos.9021 & 34165 of 2019 & 5443 of 2020
and WMP.Nos.6366 & 6367 of 2020
16.08.2022
https://www.mhc.tn.gov.in/judis
