Madras High Court
Chordia Brothers Private Limited vs The Assistant Commissioner (St) on 16 August, 2022
W.P. No.4967 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 16.08.2022
CORAM:
THE HON'BLE Dr.JUSTICE ANITA SUMANTH
W.P. No.4967 of 2021
Chordia Brothers Private Limited,
Represented by its Director D.Jetthmal Chorida,
No.607, Anna Salai, Nungambakkam,
Chennai-600 006. ...Petitioner
Vs.
1.The Assistant Commissioner (ST),
Nungambakkam Assessment Circle,
Commercial Taxes Building,
Greams Road,
Chennai – 600 006.
2.The Nodal Officer,
Office of the Commissioner of Commercial Taxes,
Computer Centre,
PAPJM Building, 4th floor,
Greams Road, Chennai – 600 006.
3.Goods and Services Tax Council,
Rep. by Special Secretary,
Office of the GST Council Secretariat,
5th Floor, Tower II, Jeevan Bharthi Building,
124, Janapath, Connaught Circus,
New Delhi – 110 001. ...Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying
to Writ of Mandamus directing the Respondents to either open the online portal
so as to enable the Petitioner to again file the rectified TRAN-1 Form
electronically or accept the manual TRAN-1 Form with the correction for
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1
W.P. No.4967 of 2021
claiming the transitional credit.
For Petitioner : Mr.K.Ramesh Kumar
For Respondents : Mr.V.Prashanth Kiran (for R1 & R2)
Government Advocate
Mr.G.Babu (for R3)
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 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.
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W.P. No.4967 of 2021
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 Assistant Commissioner (ST),
Nungambakkam Assessment Circle,
Commercial Taxes Building,
Greams Road,
Chennai – 600 006.
2.The Nodal Officer,
Office of the Commissioner of Commercial Taxes,
Computer Centre,
PAPJM Building, 4th floor,
Greams Road, Chennai – 600 006.
3.Goods and Services Tax Council,
Rep. by Special Secretary,
Office of the GST Council Secretariat,
5th Floor, Tower II, Jeevan Bharthi Building,
124, Janapath, Connaught Circus,
https://www.mhc.tn.gov.in/judis
W.P. No.4967 of 2021
New Delhi – 110 001.
Dr.ANITA SUMANTH,J.
ska
W.P. No.4967 of 2021
16.08.2022
https://www.mhc.tn.gov.in/judis
