Samdani Automobiles Private Ltd vs Goods And Service Tax Council
2022 Latest Caselaw 12684 Raj

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 4376/2020

Samdani Automobiles Private Ltd., Bhilwara, Ajmer Road, Bhilwara Through Its Director Ramesh Chandra Samdani S/o Late Shri Sharad Chandra Samdani, Aged About 51 Years, Resident Of Samdani Sadan Amliyon Ki Bari, Kalkipura, Bhilwara.

----Petitioner Versus

1. Goods And Service Tax Council, Gst Council Secretariat, 5Th Floor, Tower Ii, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi- 110001 Through Its Secretary.

2. Commissioner Central Goods And Service Tax, G-105, Gali No. 5, New Jodhpur Industrial Area, Jodhpur-342003, Rajasthan.

3. Commercial Taxes Officer, Special Circle-2, State Goods And Service Tax Department, Bhilwara.

----Respondents

For Petitioner(s) : Mr. Lokesh Mathur For Respondent(s) : Mr. Sunil Bandari Mr. Pramod Panwar associate to Mr. Rajvendra Saraswat

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

Order

21/10/2022

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 :-

"Having heard learned Additional Solicitor General, learned counsel appearing for different States and learned counsel appearing for different private parties

(2 of 3) [CW-4376/2020]

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."

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

(3 of 3) [CW-4376/2020]

grievance raised by the petitioner in this writ petition has been

ventilated.

Thus, the instant writ petition is disposed of.

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

51-/Devesh/-

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