Madras High Court
M/S.Beauty Wares vs The Assistant Commissioner Of Ct & ... on 9 March, 2023
2023/MHC/1010
W.P.No.8040 of 2020
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 09.03.2023
CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH
W.P.No.8040 of 2020
M/s.Beauty Wares,
Rep. By its Partner S.Sivakumar,
No.396, Sathy Road, Ganapathy,
Coimbatore – 641 006. .. Petitioner
vs
1.The Assistant Commissioner of CT & CE,
Coimbatore II Division,
Coimbatore Commissionerate,
I44L, ELGI Building, Trichy Road,
Coimbatore – 641 018.
2.The Goods and Service Tax Network,
East Wing, 4th Floor,
World Mark – 1,
Aerocity, New Delhi 110 037.
3.The Commissioner of Central Taxes and Central Excise
Coimbatore Commissionerate,
617, A.T.D.Street, Race Course,
Coimbatore – 641 018.
4.The Goods and Services Tax Council,
Tower – II, 5th Floor,
Jeevan Bharati Building,
New Delhi -110 001.
5.The Commissioner of CGST & CE
Nodal Officer IT Grievances,
Chennai Zone,
26/1, Nungambakkam High Road,
Chennai – 600 034. .. Respondents
https://www.mhc.tn.gov.in/judis
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W.P.No.8040 of 2020
Petition filed under Article 226 of the Constitution of India
praying to issue a writ of certiorarified mandamus calling for the
records leading to the issue of impugned order No.2/2020 – Comp
dated 27.02.2020 issued from File C.No.IV/16/07/2020-Comp (DIN
: 20200259TK00007Y32F1) by the 5th respondent and to quash the
same and consequently direct the concerned respondent
authorities herein to either reopen the GST portal for one time
revision from TRAN – 1 or to accept the Revised TRAN – 1 to be
filed manually by the Petitioner to enable the petitioner to claim
missed out transitional credit of Rs.51,06,655/- being excise duty
paid on goods held in stocks as on 30.06.2017 in terms of
Sec.140(3) of the Central Goods and Services Tax Act, 2017 or to
permit them to avail the said credit amount in the monthly GSTR-
3B to be filed for the succeeding month; and to grant such further
and other reliefs as the nature and circumstances of the case may
require.
For Petitioner : Mr.Gautham
for Mr.S.Jaikumar
For Respondents : Ms.R.Hemalatha, SSC
for R1 to R5
assisted by Mr.H.Siddharth, JPC
ORDER
Mr.Gautham, learned counsel appearing for the petitioner
states that pending writ petition, the petitioner has availed a
window of opportunity that was granted for transitional credit as
per the judgment of the Supreme Court in the case of Union of
India vs Filco Trade Centre (P) Ltd (2023) 1 SCC 562. Thus,
nothing survives in this writ petition.
2. Recording the same, this writ petition is closed. No costs.
09.03.2023
Index:Yes/No
Neutral Citation:Yes
https://www.mhc.tn.gov.in/judis
W.P.No.8040 of 2020
ssm
To
1.The Assistant Commissioner of CT & CE,
Coimbatore II Division,
Coimbatore Commissionerate,
I44L, ELGI Building, Trichy Road,
Coimbatore – 641 018.
2.The Goods and Service Tax Network,
East Wing, 4th Floor,
World Mark – 1,
Aerocity, New Delhi 110 037.
3.The Commissioner of Central Taxes and Central Excise
Coimbatore Commissionerate,
617, A.T.D.Street, Race Course,
Coimbatore – 641 018.
4.The Goods and Services Tax Council,
Tower – II, 5th Floor,
Jeevan Bharati Building,
New Delhi -110 001.
5.The Commissioner of CGST & CE
Nodal Officer IT Grievances,
Chennai Zone,
26/1, Nungambakkam High Road,
Chennai – 600 034.
https://www.mhc.tn.gov.in/judis
W.P.No.8040 of 2020
DR. ANITA SUMANTH,J.
ssm
W.P.No.8040 of 2020
09.03.2023
https://www.mhc.tn.gov.in/judis
