Tiruchengode Agricultural ... vs State Tax Officer (Fac)
2022 Latest Caselaw 13533 Mad

                                                                                   W.P.No.17012 of 2020


                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                  DATED: 29.07.2022

                                                           CORAM

                                  THE HONOURABLE DR. JUSTICE ANITA SUMANTH

                                                 W.P.No.17012 of 2020


                     Tiruchengode Agricultural Producers
                     Co-operative Marketing Society Ltd.
                     Rep.by its General Manger (Incharge)
                     M.Madhesu
                     No.9, Katcheri Street, Vellur Road
                     Tiruchengode – 637 211.                            ...Petitioner

                                                     Vs.
                     1.State Tax Officer (FAC)
                       Tiruchengode Town
                       Sankagiri Road
                       Tiruchengode – 637 211.

                     2.Joint Commissioner (ST)
                       Salem Division
                       No.17, Pichards Road
                       Asthampatti, Salem – 636 007.

                     3.Joint Commissioner (ST)
                       Systems
                       No.1, Greams Road
                       Chennai – 600 006.

                     4.Nodal Officer
                       State Goods and Service Tax


                     1/6

https://www.mhc.tn.gov.in/judis
                                                                                             W.P.No.17012 of 2020


                       No.1, Greams Road
                       Chennai – 600 006.
                     5.Principal Secretary/
                       Commissioner of State Tax
                       Ezhiligam,
                       Chepauk, Chennai – 600 005.
                     6.The Chairman
                       GSTN, East Wing
                       World Mark -1
                       4th Floor, Tower-B, Aero City,
                       Indira Gandhi International Airport
                       New Delhi – 110 037.                ...Respondents

                     Prayer:Writ Petition filed under Article 226 of the Constitution of India, to
                     issue a Writ of Mandamus, to call for the impugned proceedings of the 1st
                     respondent passed in Ref No.1895/2019/A1 dated 01.09.2020 and quash the
                     same and further direct the respondents to permit the petitioner to upload the
                     GST Tran-1 return in the GST portal and consider the same in accordance with
                     law.

                                              For Petitioner  : Mr.N.Murali
                                              For Respondents : Mr.R.Siddharth
                                                                Government Advocate



                                                            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

https://www.mhc.tn.gov.in/judis W.P.No.17012 of 2020

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.

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.

https://www.mhc.tn.gov.in/judis W.P.No.17012 of 2020

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.

29.07.2022 nst Index : Yes/No Speaking Order/Non speaking Order

https://www.mhc.tn.gov.in/judis W.P.No.17012 of 2020

To,

1.State Tax Officer (FAC) Tiruchengode Town Sankagiri Road Tiruchengode – 637 211.

2.Joint Commissioner (ST) Salem Division No.17, Pichards Road Asthampatti, Salem – 636 007.

3.Joint Commissioner (ST) Systems No.1, Greams Road Chennai – 600 006.

4.Nodal Officer State Goods and Service Tax No.1, Greams Road Chennai – 600 006.

5.Principal Secretary/ Commissioner of State Tax Ezhiligam, Chepauk, Chennai – 600 005.

6.The Chairman GSTN, East Wing World Mark -1 4th Floor, Tower-B, Aero City, Indira Gandhi International Airport New Delhi – 110 037

https://www.mhc.tn.gov.in/judis W.P.No.17012 of 2020

DR.ANITA SUMANTH,J.

nst

W.P.No.17012 of 2020

29.07.2022

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