Rajasthan High Court - Jodhpur
M/S. Amar Auto Agency vs The Union Of India on 25 November, 2022
Bench: Sandeep Mehta, Kuldeep Mathur
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 4645/2019
M/s. Amar Auto Agency, Anadara Road, Sirohi. Through Its
Partner Smt. Shashi Kala Deora, W/o. Khetaram Ji Deora, Aged
About 49 Years.
----Petitioner
Versus
1. The Union Of India, Through Commissioner (Gst).
Ministry Of Finance, Department Of Revenue, Central
Board Of Excise And Customs, New Delhi.
2. The Commissioner, Central Goods And Service Tax
Commissionerate, Jaipur.
3. The Assistant Commissioner, State Of Rajasthan, Gst,
Sirohi.
4. Gst Council Secretariat, 5Th Floor, Tower Ii, Jeevan Bharti
Building, Janpath Road, Connaught Place, New Delhi. 110
001.
5. Gstn (Goods And Service Tax Network), East Wing, 4Th
Floor, World Mark-1, Aerocity, New Delhi 110037),
Through Its Secretary.
----Respondents
For Petitioner(s) : Mr. Rahul Sharma
For Respondent(s) : Mr. Rajvendra Saraswat
Mr. Kesar Singh, on behalf of Mr.
Hemant Dutt
HON'BLE MR. JUSTICE SANDEEP MEHTA
HON'BLE MR. JUSTICE KULDEEP MATHUR
Order
25/11/2022
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-4645/2019]
"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-4645/2019]
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 as the
said period has further been extended till 30.11.2022 by virtue of
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.
Stay application also stands disposed of.
(KULDEEP MATHUR),J (SANDEEP MEHTA),J
14-Pramod/-
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