Rajasthan High Court
Azad Coach Pvt. Ltd vs Union Of India Through The ... on 6 September, 2022
Bench: Manindra Mohan Shrivastava, Vinod Kumar Bharwani
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Civil Writ Petition No. 6768/2020
Azad Coach Pvt. Ltd., Having Its Registered Address At F-18,
Riico Industrial Area, Kukas, Jaipur-303101 (Raj.) Through Its
Director Razeb Singh Chaddha.
----Petitioner
Versus
1. Union Of India Through The Secretary, Department Of
Revenue, Ministry Of Finance, North Block, New Delhi-
110001.
2. Pr. Commissioner Of Central Goods And Services Tax,
Jaipur, Ncr Building Statue Circle, Jaipur.
3. Deputy Commissioner, Central Goods And Services Tax,
Special Circle-2, Jaipur, Zone-2, Jaipur.
----Respondents
For Petitioner(s) : Mr. Daksh Pareek
Mr. Arjun Singh
For Respondent(s) : Mr. R.D. Rastogi, ASG with
Mr. Devesh Yadav & Aditya Singh
Mr. Kapil Sharma
Mr. Anand Sharma
HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA
HON'BLE MR. JUSTICE VINOD KUMAR BHARWANI
Order
06/09/2022
Heard.
While the matter comes up for consideration, learned counsel
for both the parties jointly state that the petitioner is entitled to
submission of TRAN-1 Form in view of the order passed by the
Hon'ble Supreme Court on 22.07.2022 in the case of Union of
India & Anr. Vs. FILCO Trade Centre Pvt. Ltd. & Anr.
(2 of 3) [CW-6768/2020]
In the aforesaid order their Lordships' of the Hon'ble
Supreme Court have passed the following order:-
"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 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.
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."
Learned counsel for the petitioner has some apprehension
that even though the order has been passed by the Hon'ble
(3 of 3) [CW-6768/2020]
Supreme Court, he may not be provided the facility of submission
of TRAN-1 Form.
Such apprehension is not well founded because as submitted
by learned Additional Solicitor General, the order of the Supreme
Court has to be complied with in its letter and receipt and the
petitioner's submission will be considered by the authorities
strictly in terms of the order passed by the Hon'ble Supreme
Court.
In view of the statements so made, we are of the view that
at this stage this petition can be disposed off in terms of the order
passed by the Hon'ble Supreme Court allowing the petitioner to
submit TRAN-1 in accordance with the directions of the Hon'ble
Supreme Court.
It goes without saying that in case the petitioner's grievance
is still not redressed, it will be open for him to revive this case.
Accordingly, this petition is disposed off.
(VINOD KUMAR BHARWANI),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ
SAHIL SONI /RAJAT/183
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