Madras High Court
M/S.Sugan Clothing vs Assistant Commissioner Of Gst & Ce on 9 March, 2023
2023/MHC/1025
W.P.No.9642 of 2020
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 09.03.2023
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.No.9642 of 2020
M/s.Sugan Clothing
Represented by its Proprietor
Gaurav Jain
15, Arcot street
T.Nagar, Chennai-600017 ... Petitioner
Vs
1.Assistant Commissioner of GST & CE
Nungambakkam Division,
Chennai North Commissionerate
No.26/1, Mahathma Gandhi Road,
Nungambakkam, Chennai-34
2.Joint Commissioner of GST & CE
Nungambakkam Division,
Chennai North Commissionerate
No.26/1, Mahathma Gandhi Road,
Nungambakkam, Chennai-34
3.Principal Commissioner of GST & CE
Chennai North Commissionerate
No.26/1, Mahathma Gandhi Road,
Nungambakkam, Chennai-34 ... Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India
praying to issue a Writ of Certiorarified Mandamus calling for the records on
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1
W.P.No.9642 of 2020
the file of the 2nd Respondent contained in the impugned order bearing
C.No:IV/16/06/2019-Comp (DIN:20200359TK00006C81A9) dated 05.03.2020
and to quash the same as arbitrary, unjust and illegal and to consequently direct
the 3rd Respondent to allow the Petitioner to File Form GST TRAN-2 to claim
input tax credit totaling to Rs.46,491/- on goods held in stock in relation to
which invoices/duty paying documents are not available.
For Petitioner : Mr.P.Rameshkumar
For Respondent : Mr.Rajendra Ragavan
ORDER
The petitioner is an assessee under the provisions of the Central Goods
and Services Tax Act, 2017 (in short 'Act') and challenges an order passed by
the 2nd respondent dated 05.03.2020 rejecting the request for amendment of
TRAN-1.
2. I am of the considered view that the petitioner has categorically
missed the bus, seeing as the 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 has granted a window
as a final opportunity for correction of all errors arising from filing of TRAN-1
and 2.
3.The petitioner, being an assessee for the purposes of the Act
would/should, no doubt had been aware of all these developments and should
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W.P.No.9642 of 2020
have availed of the same in time. Substantial efforts were taken by the Registry
of this Court as well as by the revenue authorities in listing those matters that
related to amendment of TRAN-1 and 2 during the period when the benefit
under the aforesaid judgment was operative, till 30.11.2022.
4.However, the primary responsibility for the same lies in the hands of
the petitioner and as on date it is too late. The impugned order is hence
confirmed and this writ petition, dismissed. No costs.
09.03.2023
vs
Index : Yes / No
Speaking Order
Neutral citation:Yes
To
1.Assistant Commissioner of GST & CE
Nungambakkam Division,
Chennai North Commissionerate
No.26/1, Mahathma Gandhi Road,
Nungambakkam, Chennai-34
2.Joint Commissioner of GST & CE
Nungambakkam Division,
Chennai North Commissionerate
No.26/1, Mahathma Gandhi Road,
Nungambakkam, Chennai-34
3.Principal Commissioner of GST & CE
Chennai North Commissionerate
No.26/1, Mahathma Gandhi Road,
Nungambakkam, Chennai-34
https://www.mhc.tn.gov.in/judis
W.P.No.9642 of 2020
Dr.ANITA SUMANTH,J.
vs
W.P.No.9642 of 2020
09.03.2023
https://www.mhc.tn.gov.in/judis
