Gaurav Industries, A ... vs Gst Council Secretariat
2022 Latest Caselaw 9943 Raj

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Spl. Appl. Writ No. 297/2020

Gaurav Industries, A Proprietorship Concern, Having Place Of Business At Industrial Estate, Shivaji Marg, Falna - 306116. Through Its Proprietor R.k. Jain S/o Milap Chandji Jain, Aged 56 Years, R/o Nehru Colony, Falna Dist. Pali (Raj.) - 306 304.

----Appellant Versus

1. Gst Council Secretariat, 5Th Floor, Tower Ii, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi.

2. Commissioner, Cgst - Commissionerate, Jodhpur, G-105, Late No.5, New Jodhpur Industrial Area, Jodhpur - 342003.

3. Assistant Commissioner, Cgst Division-D, Range Pali, Ground Floor, Tdm Office Campus, Bsnl, Mahavir Nagar, Pali - 306401.

----Respondents Connected With D.B. Spl. Appl. Writ No. 300/2020 M/s. Shree Motors, (Proprietor Pradeep Choudhary) Having Principal Place Of Business At 170, Rajiv Nagar, Basni, Jodhpur (Rajasthan) - 342004.

----Appellant Versus

1. Union Of India, Ministry Of Finance (Department Of Revenue) Room No.46, North Block, New Delhi-110001 Through Joint Secretary (Revenue)

2. The Goods And Service Tax Council (Gst Council), Office Of The Gst Council Secretariat, 5Th Floor, Tower Ii, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi-110 001 Through Its Secretary

3. Goods And Service Tax Network (Gstn), Through Its Ceo, East Wing, Worldmark 1, 4Th Floor, Tower B, Aerocity, New Delhi - 110037

4. Central Board Of Indirect Taxes And Custom, Through It Chairman, Department Of Revenue, North Block, New Delhi - 110001

(2 of 3) [SAW-297/2020]

5. Assistant Commissioner, Office Of Central Goods And Service Tax, Jodhpur- Rajasthan

----Respondents

For Appellant(s) : Mr. Sharad Kothari Mr. Falgun Buch For Respondent(s) : Mr. Rajvendra Saraswat

HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE KULDEEP MATHUR

Order

28/07/2022

Issues involved in these appeals 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 :-

"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 of 3) [SAW-297/2020]

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."

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, the

grievance raised by the appellants in these appeals has been

ventilated.

Thus, both the appeals are disposed of.

A copy of this order be placed in each file.

(KULDEEP MATHUR),J (SANDEEP MEHTA),J

75 and 76/Devesh/-

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