Madras High Court
Thoothukudi Sports And ... vs The Commissioner Of Commercial ... on 16 August, 2022
W.P. No.12909 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.12909 of 2020
and WMP.No.15966 of 2020
Thoothukudi Sports and Entertainments Pvt. Ltd.,
Rep. by its Managing Director,
Selvakumar
Registered Office at:
No.A-5, Annora Apartments,
Plot No.68, Gandhi Nagar,
4th Main Road, Adyar,
Chennai – 600 020. ...Petitioner
Vs.
(R5 impleaded vide order dated 3.12.2021 made in
1.The Commissioner of Commercial Taxes,
Ezhilagam, Chepauk,
Chennai – 600 005.
2.Commercial Tax Officer,
Adyar Circle,
No.2054-1, 2nd Avenue,
Anna Nagar West, Anna Nagar,
Chennai – 600 040.
3.The Assistant Commissioner,
Service Tax (Purasawakkam Division),
Range IV,
No.2054-1, 2nd Avenue,
Anna Nagar West, Anna Nagar,
Chennai – 600 040.
https://www.mhc.tn.gov.in/judis
1
W.P. No.12909 of 2020
4.The Commissioner of GST and Central Excise,
No.692, Anna Salai, Nandanam,
Chennai – 35.
(R4 impleaded vide order dated 6.10.2020 made in
WMP.No.16915 of 2020 and 15966 of 2020
in WP.No.12909 of 2020 by this Court)
5.The Central Nodal Officer/Superintendent,
O/o. The Commissioner of GST, Chennai North,
Computers Section, First Floor,
26/1, Mahatma Gandhi Road,
Nungambakkam, Chennai-600 034. ...Respondents
WMP.No.19413/2020 in WP.12909/2020 by this Court)
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying
to Writ of Mandamus directing the respondents to consider petitioner
representations dated 18.12.2018, 18.2.2019 and 11.7.2019, 12.8.2020 forthwith
and allow to carry forward the Service Tax Credit Balance of Rs.41,02,376/- as
per ST-3 Return as on 30.6.2017 to the GST regime.
For Petitioner : Mr.D.Kanagasundaram
For Respondents : Mr.V.Prashanth Kiran (for R1 and R2)
Government Advocate
Mr.T.Pramodkumar Chopda (for R3 to R5)
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
https://www.mhc.tn.gov.in/judis
W.P. No.12909 of 2020
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'
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
https://www.mhc.tn.gov.in/judis
W.P. No.12909 of 2020
Index:Yes/No
Speaking Order/Non-speaking order
ska
Dr.ANITA SUMANTH,J.
ska
To
1.The Commissioner of Commercial Taxes,
Ezhilagam, Chepauk,
Chennai – 600 005.
2.Commercial Tax Officer,
Adyar Circle,
No.2054-1, 2nd Avenue,
Anna Nagar West, Anna Nagar,
Chennai – 600 040.
3.The Assistant Commissioner,
Service Tax (Purasawakkam Division),
Range IV,
No.2054-1, 2nd Avenue,
Anna Nagar West, Anna Nagar,
Chennai – 600 040.
4.The Commissioner of GST and Central Excise,
No.692, Anna Salai, Nandanam,
Chennai – 35.
5.The Central Nodal Officer/Superintendent,
O/o. The Commissioner of GST, Chennai North,
Computers Section, First Floor,
26/1, Mahatma Gandhi Road,
Nungambakkam, Chennai-600 034.
W.P. No.12909 of 2020
and WMP.No.15966 of 2020
https://www.mhc.tn.gov.in/judis
W.P. No.12909 of 2020
16.08.2022
https://www.mhc.tn.gov.in/judis
