Madras High Court
P.Ambikapathy vs The Union Of India on 16 August, 2022
W.P. No.9192 of 2020
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 16.08.2022
CORAM:
THE HON'BLE Dr.JUSTICE ANITA SUMANTH
W.P. No.9192 of 2020
and WMP.No.11211 of 2020
P.Ambikapathy ...Petitioner
Vs.
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. ...Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying
to Writ of Mandamus directing the Respondents to either re-open and to reinstate
the facility of online submission of TRAN 1 to the petitioner or manually accept
the hard copy of TRAN 1 of the petitioner and allow the duty credit of
https://www.mhc.tn.gov.in/judis
1
W.P. No.9192 of 2020
Rs.13,49,206/- to the petitioner towards the stock and capital goods held as on
30.06.2017 in respect of liability of GST received by the petitioner.
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
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.
https://www.mhc.tn.gov.in/judis
W.P. No.9192 of 2020
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.
Connected writ miscellaneous petition is 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.
https://www.mhc.tn.gov.in/judis
W.P. No.9192 of 2020
Dr.ANITA SUMANTH,J.
ska
3.Assistant Commissioner of State GST,
Office of Assistant Commissioner (ST),
Tiruvannamalai-II Assessment Circle,
Commercial taxes Buildings,
Collectorate Campus, Vengikkal,
Tiruvannamalai - 606604.
W.P. No.9192 of 2020
and WMP.No.11211 of 2020
16.08.2022
https://www.mhc.tn.gov.in/judis
