Madras High Court
Tvl.Kodai Automobiles Limited vs The Goods And Service Tax Council on 11 October, 2022
W.P(MD).No.17716 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.17716 of 2019
Tvl.Kodai Automobiles Limited,
Represented by its Managing Director,
R.Jayakumar Thomas Jayaraj,
S/o.G.J.Rathinasamy,
No.176-B/3, Trivandrum Road,
Palayamkottai,
Thirunelveli-627 002. ... Petitioner
Vs.
1.The Goods and Service Tax Council,
Secretariat, V Floor, Tower-II,
Bharathi Building, Janapath Road,
Connaught Place,
New Delhi-110001.
2.The Commissioner of Commercial Taxes,
O/o The Principal and Special Commissioner of
of Commercial Taxes,
Ezhilagam, Chepauk,
Chennai-600 005.
3.The Nodal Officer/The Joint Commissioner (ST),
O/o The Commissioner, State Tax,
Ezhilagam, Chepauk,
Chennai-600 005.
1/6
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W.P(MD).No.17716 of 2019
4.The Assistant Commissioner (ST),
Palayamkottai Assessment Circle,
Commercial Tax Building,
Reserve Line Road,
Palayamkottai,
Thirunelveli District-627 002. ...Respondents
Prayer : Writ Petition filed under Article 226 of the Constitution of India,
praying this Court to issue a Writ of Mandamus, directing the Respondent to
reopen the GST Portal and to allow access to the Portal to enable us to file
revised Form GST TRAN-1.
For Petitioner : Mr.Raja.Karthikeyan
For R1 & R4 : Mr.R.Nandha Kumar
Senior Standing Counsel
Assisted by Mrs.S.Ragaventhre
Junior Standing Counsel
For R2 & R3 : 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
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
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W.P(MD).No.17716 of 2019
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).
3. GSTN has to ensure that there are no technical
glitch during the said time.
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W.P(MD).No.17716 of 2019
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
sn
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W.P(MD).No.17716 of 2019
To
1.The Goods and Service Tax Council,
Secretariat, V Floor, Tower-II,
Bharathi Building, Janapath Road,
Connaught Place,
New Delhi-110001.
2.The Commissioner of Commercial Taxes,
O/o The Principal and Special Commissioner of
of Commercial Taxes,
Ezhilagam, Chepauk,
Chennai-600 005.
3.The Nodal Officer/The Joint Commissioner (ST),
O/o The Commissioner, State Tax,
Ezhilagam, Chepauk,
Chennai-600 005.
4.The Assistant Commissioner (ST),
Palayamkottai Assessment Circle,
Commercial Tax Building,
Reserve Line Road,
Palayamkottai,
Thirunelveli District-627 002.
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W.P(MD).No.17716 of 2019
MOHAMMED SHAFFIQ, J.
sn
W.P(MD).No.17716 of 2019
11.10.2022
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