Madras High Court
Balaji Commercial Company vs The Union Of India on 16 August, 2022
W.P. No.1636 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.1636 of 2020
Balaji Commercial Company,
rep. by its Partner Shriram Singi,
BPT Plot No.80, Near Ghatge,
Patil Transport,
Reay Road, Mumbai – 33. ...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.The Commissioner of GST & Central Excise,
Hosur Division,
Thally Road,
Hosur, Tamil Nadu – 635 109.
4.The Nodal Officer,
O/o The Principal Commissioner of GST and Central Excise,
Nungambakkam, Chennai-600 034. ...Respondents
(R4 impleaded as per order dt. 27.1.2020 made
in WP.No.1636 of 2020 by this Court)
https://www.mhc.tn.gov.in/judis
1
W.P. No.1636 of 2020
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
Rs.27,19,297/- to the petitioner towards the stock held as on 30.06.2017 in
respect of liability of GST received by the petitioner.
For Petitioner : Mr.Rajan Misra
for Mr.A.K.Rajaraman
For Respondents : Mr.A.P.Srinivas
Senior Standing 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 then
prevailing peculiar circumstances, any aggrieved registered
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W.P. No.1636 of 2020
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. No costs.
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,
https://www.mhc.tn.gov.in/judis
W.P. No.1636 of 2020
New Delhi – 110 001.
Dr.ANITA SUMANTH,J.
ska
3.The Commissioner of GST & Central Excise,
Hosur Division,
Thally Road,
Hosur, Tamil Nadu – 635 109.
4.The Nodal Officer,
O/o The Principal Commissioner of GST and Central Excise,
Nungambakkam, Chennai-600 034.
W.P. No.1636 of 2020
16.08.2022
https://www.mhc.tn.gov.in/judis
