Madras High Court
Rs Engineering vs The Assistant Commissioner (St) on 17 August, 2022
W.P. Nos.15398, 15399, 15400 & 15402 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 17.08.2022
CORAM:
THE HON'BLE Dr.JUSTICE ANITA SUMANTH
W.P. Nos.15398, 15399, 15400 & 15402 of 2022
WP.No.15398 of 2022
RS Engineering,
Represented by its Partner, S.Chandramohan,
No.14, Peelamedu Industrial Estate,
V.K.Road, Peelamedu,
Coimbatore-641 004. ...Petitioner
Vs.
The Assistant Commissioner (ST),
Peelamedu (North) Circle,
Coimbatore – 641 018. ...Respondent
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying
to Writ of Certiorarified Mandamus calling for the records on the files of the
respondent in GSTIN: 33AAPFR674J12K dated 08.09.2021 and quash the same
and further direct the respondent to arrange to refund back the excess amount as
requested vide representation dated 28.06.2021.
WP.No.15399 of 2022
Alpha Industries,
Represented by its Partner, S.Chandramohan,
No.1234, Avinashi Road,
Pappanaickenpalayam,
Coimbatore-641 037. ...Petitioner
Vs.
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W.P. Nos.15398, 15399, 15400 & 15402 of 2022
The State Tax Officer,
Avinashi Road Assessment Circle,
Commercial Taxes Building,
Dr.Balasundaram Road,
Coimbatore – 641 018. ...Respondent
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying
to Writ of Certiorarified Mandamus calling for the records on the files of the
respondent in GSTIN: 33ABFFA377E1ZG dated 29.09.2021 and quash the
same and further direct the respondent to arrange to refund back the excess
amount as requested vide representation dated 28.06.2021.
WP.No.15400 of 2022
Alpha Castings,
Represented by its Partner, R.Suriyanarayanan,
No.1234, Avinashi Road,
Pappanaickenpalayam,
Coimbatore-641 037. ...Petitioner
Vs.
The State Tax Officer,
Avinashi Road Assessment Circle,
Commercial Taxes Building,
Dr.Balasundaram Road,
Coimbatore – 641 018. ...Respondent
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying
to Writ of Certiorarified Mandamus calling for the records on the files of the
respondent in GSTIN: 33AAEFA945C1ZR dated 29.09.2021 and quash the
same and further direct the respondent to arrange to refund back the excess
amount as requested vide representation dated 28.06.2021.
WP.No.15402 of 2022
Arjun Foundry,
Represented by its Partner, R.Suriyanarayanan,
No.1234, Avinashi Road,
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W.P. Nos.15398, 15399, 15400 & 15402 of 2022
Pappanaickenpalayam,
Coimbatore-641 037. ...Petitioner
Vs.
The State Tax Officer,
Avinashi Road Assessment Circle,
Commercial Taxes Building,
Dr.Balasundaram Road,
Coimbatore – 641 018. ...Respondent
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying
to Writ of Certiorarified Mandamus calling for the records on the files of the
respondent in GSTIN: 33AAIFA5709N1ZA dated 29.09.2021 and quash the
same and further direct the respondent to arrange to refund back the excess
amount as requested vide representation dated 28.06.2021.
(In all WPs)
For Petitioners : Mr.R.Senniappan
For Respondents : Mr.V.Prashanth Kiran
Government Advocate
COMMON 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.
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W.P. Nos.15398, 15399, 15400 & 15402 of 2022
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. These Writ Petitions are thus disposed recording the aforesaid and in
light of the endorsement made by the learned counsel for the petitioner. No costs.
17.08.2022
Index:Yes/No
Speaking Order
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To
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W.P. Nos.15398, 15399, 15400 & 15402 of 2022
1.The Assistant Commissioner (ST),
Peelamedu (North) Circle,
Coimbatore – 641 018.
2.The State Tax Officer,
Avinashi Road Assessment Circle,
Commercial Taxes Building,
Dr.Balasundaram Road,
Coimbatore – 641 018.
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W.P. Nos.15398, 15399, 15400 & 15402 of 2022
Dr.ANITA SUMANTH,J.
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W.P. Nos.15398, 15399, 15400 & 15402 of 2022
17.08.2022
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