Madras High Court

The Principal Chief Commissioner vs M/S.Anbu Motors on 1 April, 2025

Author: G.R.Swaminathan

Bench: G.R.Swaminathan

                                                                    1             W.A.(MD)NO.1279 OF 2021

                            BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
                                             DATED : 01.04.2025
                                                          CORAM
                                  THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN
                                                            AND
                                     THE HON'BLE MR.JUSTICE M.JOTHIRAMAN
                                          W.A.(MD)No.1279 of 2021 AND
                                           C.M.P.(MD)No.5380 of 2021

                     1. The Principal Chief Commissioner,
                        Goods and Services Tax Act(Previously Central
                         Excise and Customs),
                        Nungambakkam, Chennai – 600 034.

                     2. Union of India,
                        Rep. 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.                 ... Appellants /
                                                                  Respondents 1 to 3

                                                              Vs.

                     1. M/s.Anbu Motors,
                        Rep. By its Partner A.Charles,
                        3/172, Madurai Ramnad Main Road,
                        Near Police Checkpost,
                        Ramanathapuram.                ... 1st Respondent / Petitioner


                     1/


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                                                                        2              W.A.(MD)NO.1279 OF 2021

                     2. Government of Tamil Nadu,
                        Rep. by its Secretary,
                        State Tax Department,
                        Fort St. George, Chennai – 600 009.

                     3. The State Tax Officer,
                        Commercial Tax Building,
                        Ramanathapuaram.                               ... Respondents 2 and 3 /
                                                                            Respondents 4 and 5

                                  Prayer: Writ Appeal filed under Clause 15 of Letters Patent, to
                     set aside the order dated 01.11.2018 made in W.P.(MD)No.22010 of
                     2018 and allow the writ appeal.
                                  For Appellant       : Mr.R.Nandha Kumar,
                                                        Standing counsel.

                                  For R-1             : Mr.N.Sudalaimuthu

                                  For R-2 & R-3       : Mr.R.Suresh Kumar,
                                                        Additional Government Pleader.
                                                               ***
                                                         JUDGMENT

(Order of the Court was delivered by G.R.SWAMINATHAN, J.)

Heard both sides.

2. The case on hand involved the filing of TRAN-1 declaration

in the web portal maintained by the appellants department. Section

140 of CGST Act 2017 enables transition of Input Tax Credit standing

in the account of assessee under TNVAT Act into GST Regime. The

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statute however prescribed an outer time limit of 90 days with effect

from 01.07.2017 to file TRAN-1 declaration form.

3. We can take judicial notice of the fact that during the

relevant time, there were too many technical glitches which

prevented the assessee from filing TRAN-1 declaration form. In this

background, the present writ petition came to be filed and it was

allowed by the learned single Judge on 01.11.2018. Aggrieved by the

same, the department has filed this appeal. In the meanwhile, the

matter went up to the Hon'ble Supreme Court. The Hon'ble Supreme

Court in the decision reported in 2022 (7) TMI 1232 (Union of India

& Another V. FILCO Trade Centre Pvt. Ltd. & Another) gave the

following direction:-

“...

Having heard learned Additional Solicitor General, learned counsel appearing for different States and learned counsel appearing for different private parties and having perused the record, we are of the view that it is just and proper to issue the following directions in these cases:

1. Goods and Service Tax Network (GSTN) is directed to open common portal for filing

3/

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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.

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.