Madras High Court
M/S.Vetrivel Engineering ... vs The Principal Chief Commissioner on 11 October, 2022
W.P(MD).No.8907 of 2019
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 11.10.2022
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P(MD).No.8907 of 2019
M/s.Vetrivel Engineering Enterprises,
Represented by its Authorised Signatory,
S.Kailasam,
Kailash Illam,
12A, Sivan Koil Main Street,
Kumaran Nagar, Trichy. ... Petitioner
Vs.
1.The Principal Chief Commissioner,
Goods and Services Tax Act,
(Previously Central Excise and Customs),
GST Bhavan, 26/1,Mahatma Gandhi Road,
Nungambakkam, Chennai-600 034.
2.The Union of India,
Represented by its Secretary,
Ministry of Finance,
Department of Revenue,
North Block, New Delhi-110 001.
3.The Chairman,
Goods and Service Tax Network (GSTIN),
East Wing, World Mark-1,
4th Floor, Tower B, Aerocity,
Indira Gandhi International Airport,
New Delhi-110 037.
1/6
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W.P(MD).No.8907 of 2019
4.The Government of Tamil Nadu,
Represented by its Secretary,
State Tax Department, Fort St.George,
Chennai-600 009.
5.The Assitant Commissioner of GST and Excise,
Division-I,
No.1, Williams Road, Contonement,
Trichy. ...Respondents
Prayer : Writ Petition filed under Article 226 of the Constitution of India,
praying this Court to issue a Writ of Mandamus, directing the 1st Respondent
to enable the Petitioner to file GST TRAN 1 electronically and treat it as filed
in accordance with law.
For Petitioner : Mr.S.Karunakar
For R1, R3 & R5 : Mr.N.Dilip Kumar
Senior Standing Counsel
Assisted by Mr.K.Prabhu
Junior Standing Counsel
For R2 : Mr.T.Amjad Khan
Government Advocate
ORDER
This writ petition is filed praying for a writ of Mandamus directing the
1st Respondent to enable the Petitioner to file GST TRAN 1 electronically and
treat it as filed in accordance with law.
2. It is submitted by the learned counsels for both the parties that the
issue stands covered by the order of this Court in the case of M/s.A-One Tiles
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W.P(MD).No.8907 of 2019
and M/s.Arihant Marble, Represented by its Proprietor Vs The Assistant
Commercial Tax Officer and others (W.PNos.8870 and 8877 of 2019,
dated 16.08.2022) wherein, the judgment of the Hon'ble Supreme Court in
the case of Union of India and another V.Filco Trade Centre Private
Limited and another (SLP (C) Nos.32700 – 32710 of 2018, dated
22.07.2022) was followed. The relevant portion of the order of this Court in
W.P.Nos.8870 and 8877of 2019, dated 16.08.2022 is extracted below:
“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).
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W.P(MD).No.8907 of 2019
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.”
3. The Writ Petition stands disposed of on the above terms. An
endorsement has been made by the learned counsel for the petitioner stating
that the petitioner is inclined to avail the benefit extended to the assessees in
the aforesaid order . No costs.
11.10.2022
Index : Yes / No
Internet : Yes/ No
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W.P(MD).No.8907 of 2019
To
1.The Principal Chief Commissioner,
Goods and Services Tax Act,
(Previously Central Excise and Customs),
GST Bhavan, 26/1,Mahatma Gandhi Road,
Nungambakkam, Chennai-600 034.
2.The Secretary,
The Union of India,
Ministry of Finance,
Department of Revenue,
North Block, New Delhi-110 001.
3.The Chairman,
Goods and Service Tax Network (GSTIN),
East Wing, World Mark-1,
4th Floor, Tower B, Aerocity,
Indira Gandhi International Airport,
New Delhi-110 037.
4.The Government of Tamil Nadu,
Represented by its Secretary,
State Tax Department, Fort St.George,
Chennai-600 009.
5.The Assitant Commissioner of GST and Excise,
Division-I,
No.1, Williams Road, Contonement,
Trichy.
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W.P(MD).No.8907 of 2019
MOHAMMED SHAFFIQ, J.
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W.P(MD).No.8907 of 2019
11.10.2022
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