M/S.The Ramaraju Surgical Cotton ... vs The Additional Commissioner Of
2022 Latest Caselaw 17013 Mad

Citation : 2022 Latest Caselaw 17013 Mad
Judgement Date : 31 October, 2022

Madras High Court

M/S.The Ramaraju Surgical Cotton ... vs The Additional Commissioner Of on 31 October, 2022

                                                                             W.P(MD)No.24665 of 2022




                           BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                                DATED : 31.10.2022

                                                      CORAM :

                                  THE HONOURABLE MRS.JUSTICE S.SRIMATHY

                                            W.P(MD).No.24665 of 2022

                     M/s.The Ramaraju Surgical Cotton Mills Limited,
                     Post Box;2, 119, 120, P.A.C.Ramasamy Raja Salai,
                     Rajapalayam, Virudhunagar-626 117,
                     Represented by N.Vijay Gopal,
                     The Chief Financial Officer.                                 ... Petitioner
                                                         Vs.

                     The Additional Commissioner of
                       CGST and Central Excise,
                     Madurai Commissionerate,
                     Madurai.                                                      ... Respondent

                     Prayer: Writ Petition filed under Article 226 of Constitution of India, to
                     issue a Writ of Mandamus, directing the respondent to accept the FORM
                     GST ITC 02A either by opening the common portal or by accepting it in
                     the physical form or to allow the transfer of credit through GSTR-3B
                     returns and enable the petitioner to transfer its credit of Rs.72,44,300/- as
                     permitted by Rule 41 A of the Central Goods and Services Tax Rules,
                     2017.




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                                                                               W.P(MD)No.24665 of 2022



                                        For Petitioner    : Mrs.Radhika Chandra Sekhar
                                        For Respondent    : Mr.N.Dilip Kumar
                                                            Senior Standing Counsel
                                                            Assisted by K.Prabu,
                                                            Junior Standing Counsel

                                                         ORDER

This writ petition is filed for a writ of Mandamus directing the

respondent to accept the FORM GST ITC 02A either by opening the

common portal or by accepting it in the physical form or to allow the

transfer of credit through GSTR-3B Returns and enable the petitioner to

transfer its credit of Rs.72,44,300/- as permitted by Rule 41 A of the

Central Goods and Services Tax Rules, 2017.

2. The petitioner is running Surgical Cotton Mills Limited and a

Registered Assessee under the Goods and Service Tax Act with

Identification No.('GSTN') 33AAACT4380D1ZX. The contention of the

petitioner is that until August 2021, the petitioner had ten registered

additional places of business under its GSTN registration, apart from its

principal place of business. In the month of August 2021, the petitioner

added one more additional place of business in Annamaraja Nagar,

Sankarankovil Road, Rajapalayam, as 11th additional place of business.

Thereafter, the petitioner purchased capital goods in the 11th additional

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W.P(MD)No.24665 of 2022

place of business and availed Input Tax Credit on such capital goods up

to the month of June 2022. The petitioner decided to obtain separate

registration for its 11th additional place of business.

3. The Registration Certificate was issued on 21.06.2022.

Simultaneously, the 11th additional place of business was removed from

the list of additional places of business under the existing registration.

After obtaining the new registration, on 20.07.2022, the Petitioner

attempted to file GST ITC-02 for transferring the ITC of Rs.72,44,300/-

to the new registration in proportion to the value of assets. However,

GST portal did not permit the filing of the said form as the file option

was disabled and a message was displayed, which reads as under:

“Declaration for transfer of ITC pursuant to registration under Sub-Section (2) of Section 25 can be filed within 30 days of grant of registration to transferee.”

4. According to the petitioner, 30 days period was not over and the

petitioner had attempted to file the prescribed form within the specified

time limit. Since the portal had not permitted the petitioner to file said

form, the Petitioner has filed this writ petition. The petitioner relied on

the judgment rendered by High Court of Rajasthan in the case of Pacific

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W.P(MD)No.24665 of 2022

Industries Limited Vs Union of India reported in (2022) 61 GSTL 592,

wherein the same issued is dealt with.

5. The learned Senior Standing Counsel appearing for the

respondent, on instruction, submitted that the petitioner had attempted to

file on the last day of the 30 days period of limitation and hence the

portal disabled the options.

6. Heard Mrs.Radhika Chandra Sekhar, Learned Counsel for the

petitioner, Mr.N.Dilip Kumar, Learned Senior Standing Counsel,

Assisted by K.Prabu, Learmed Junior Standing Counsel for the

Respondent and perused the materials on record.

7. After hearing the rival submissions, it is seen that the time is

still available, since the new registration certificate is on 21.06.2022 and

the petitioner had attempted to file on 20.07.2022 and the period of

limitation would be over the next day only. But the petitioner could not