Rajasthan High Court - Jodhpur
M/S. R.M. Agency vs State Of Rajasthan on 14 December, 2022
Bench: Sandeep Mehta
(1 of 3) [CW-6911/2019]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 6911/2019
M/s. R.m. Agency, (Proprietor Manoj Nagpal, Aged 43 Years)
Having Principal Place Of Business At Nagpal Complex, Opposite
Drm Office, Bikaner (Rajasthan)- 334001.
----Petitioner
Versus
1. State Of Rajasthan, Through Office Of The Assistant
Commissioner, Rajasthan Goods And Service Tax, Circle-
B, Ac/ Cto Ward, Bikaner, Rajasthan.
2. The Goods And Service Tax Council (Gst Council), Office
Of The Gst Council Secretariat Through Its Secretary, 5Th
Floor, Tower Ii, Jeevan Bharti Building, Janpath Road,
Connaught Place, New Delhi- 110 001.
3. Goods And Service Tax Network (Gstn) Through Its Ceo,
East Wing, Worldmark 1, 4Th Floor, Tower B, Aerocity,
New Delhi- 110037.
----Respondents
For Petitioner(s) : Mr. Falgun Buch
For Respondent(s) : Mr. Vijay Kumar
HON'BLE MR. JUSTICE SANDEEP MEHTA
HON'BLE MR. JUSTICE KULDEEP MATHUR
Order
14/12/2022
I.A. No.01/2022 has been moved by learned counsel Shri
Rajvendra Saraswat for disposal of the instant writ petition
wherein it is averred that the issues involved in this writ petition
have been resolved by Hon'ble the Supreme Court of India vide
Judgment dated 29.08.2018 passed in Special Leave to Appeal (C)
No(s).32709-32710/2018, wherein following directions have been
given :-
(2 of 3) [CW-6911/2019]
"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 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 Court 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 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.
The Special Leave Petitions are disposed of
accordingly.
Pending applications, if any, also stand disposed
of."
(3 of 3) [CW-6911/2019]
In view of the fact that opportunity to file the TRAN-1 and
TRAN-2 Forms, has been opened to all concerned parties for a
period of two months from 01.09.2022 to 31.10.2022, and has
further been extended till 30.11.2022 in terms of the GST Policy
Wing Circular No.180/12/2022-GST dated 09.09.2022, the
grievance raised by the petitioner in this writ petition has been
ventilated.
Thus, the instant writ petition is disposed of. The
interlocutory application (No.01/2022) is also disposed of.
(KULDEEP MATHUR),J (SANDEEP MEHTA),J
8-Sudhir Asopa/-
Powered by TCPDF (www.tcpdf.org)
