Madras High Court
M/S.Eid Parry (India) Limited vs The Nodal Officer on 29 July, 2022
W.P.No.9653 of 2020
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29.07.2022
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.No.9653 of 2020
M/s.EID Parry (India) Limited,
Represented by its Senior Manager
Mr.L.Jayaprakash
Dare House, 234,N.S.C Bose Road,
Parrys Corner,
Chennai – 600 001. ...Petitioner
Vs.
1.The Nodal Officer,
GST TRAN-1-Technical,
Chennai North Commissionerate,
GT Bhavan, 26/1, Mahatma Gandhi Marg,
Nungambakkam, Chennai – 600 034.
2.The Commissioner of GST & Central Excise,
Chennai North Commissionerate,
GST Bhavan, 26/1, Mahatma Gandhi Marg,
Nungambakkam, Chennai – 600 034. ...Respondents
Prayer:Writ Petition filed under Article 226 of the Constitution of India, to
issue a 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 permit the petitioner to manually transition the credit
amounting to Rs.5,20,428/- to their electronic credit ledger.
For Petitioner : P.Jayalakshmi
1/4
https://www.mhc.tn.gov.in/judis
W.P.No.9653 of 2020
For Respondents : Mr.Rajnish Parthiyil
Sr.Central Government St. 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.
4. The concerned officers are given 90 days thereafter to
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W.P.No.9653 of 2020
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.
29.07.2022
nst
Index : Yes/No
Speaking Order/Non speaking Order
https://www.mhc.tn.gov.in/judis
W.P.No.9653 of 2020
DR.ANITA SUMANTH,J.
nst
To,
1.The Nodal Officer,
GST TRAN-1-Technical,
Chennai North Commissionerate,
GT Bhavan, 26/1, Mahatma Gandhi Marg,
Nungambakkam, Chennai – 600 034.
2.The Commissioner of GST & Central Excise,
Chennai North Commissionerate,
GST Bhavan, 26/1, Mahatma Gandhi Marg,
Nungambakkam, Chennai – 600 034.
W.P.No.9653 of 2020
29.07.2022
https://www.mhc.tn.gov.in/judis
