M/S.Sri Sivajothi Spinning Mills ... vs Union Of India
2022 Latest Caselaw 14503 Mad

                                                                                  W.P. No.6696 of 2022

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                 Dated: 16.08.2022

                                                     CORAM:

                                    THE HON'BLE Dr.JUSTICE ANITA SUMANTH

                                              W.P. No.6696 of 2022
                                            and WMP.No.6778 of 2022

                 M/s.Sri Sivajothi Spinning Mills Pvt. Ltd.,
                 No.172, Covai Main Road,
                 Pollavapalayam, Namibiyur,
                 Erode – 638 458,
                 Rep. by its Authorized Signatory,
                 V.Karthik, Managing Director.                                    ...Petitioner

                                                         Vs.

                 1.Union of India,
                   Through its Secretary (Revenue),
                   Ministry of Finance, Department of Revenue,
                   Government of India, North Block,
                   New Delhi 110 001.

                 2.The Commissioner of Central Taxes & Central Excise,
                   Salem Commissionerate,
                   1, Foulkes Compound,
                   Anaimedu, Salem 636 403.

                 3.The Assistant Commissioner of Central Taxes & Central Excise,
                   Salem Division, Salem Commissionerate,
                   Salem.

                 4.The State Tax Officer/Commercial Tax Officer,
                   Gobichettipalayam,
                   Erode District.                                               ...Respondents
                 Prayer: Writ Petition filed under Article 226 of the Constitution of India praying
                 to Writ of Certiorarified Mandamus to call for the records of the case and to
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                 1
                                                                                      W.P. No.6696 of 2022

                 Quash the spot memo No.C.No.III/10/209/2018 SAC-Gr.II dated 08.01.2019
                 issued by the second respondent and direct the third respondent to allow the
                 petitioner to avail the Input Tax Credit of the balance of Cenvat Credit lying in
                 balance in their register as on 30th June 2017, as Credit of CGST in their GSTR-
                 3B.
                                  For Petitioner     : Mr.A.P.Ravi
                                  For Respondents    : Mrs.Hema Muralikrishnan (for R1 to R3)
                                                       Senior Standing Counsel
                                                       Mr.C.Harsha Raj (for R4)
                                                       Additional Government Pleader

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

W.P. No.6696 of 2022

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. No costs.

Connected writ miscellaneous petition is closed.

16.08.2022

Index:Yes/No Speaking Order/Non-speaking order ska

To

1.Union of India, Through its Secretary (Revenue), Ministry of Finance, Department of Revenue, Government of India, North Block, New Delhi 110 001.

2.The Commissioner of Central Taxes & Central Excise, Salem Commissionerate, 1, Foulkes Compound, Anaimedu, Salem 636 403.

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

W.P. No.6696 of 2022

Dr.ANITA SUMANTH,J.

ska

3.The Assistant Commissioner of Central Taxes & Central Excise, Salem Division, Salem Commissionerate, Salem.

4.The State Tax Officer/Commercial Tax Officer, Gobichettipalayam, Erode District.

W.P. No.6696 of 2022 and WMP.No.6778 of 2022

16.08.2022

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