Disposed

M/S.Priya Agencies v. the Union of India

Karnataka HC12 Sept 2022WP/146253/2020

Case brief

AI extract

What is this about?

This petition challenges the rejection of an Input Tax Credit request due to delay. The High Court, relying on the Supreme Court's Filco order, permitted the petitioner to file TRAN-1 during the specified transitional window as extended by law.

What did the court decide?

Permission granted to file TRAN-1 between 01.09.2022 to 31.10.2022 to avail Transitional Credit; payload disposed of.

M/S.Priya Agencies Vs the Union of India — Company and Corporate | Karnataka HC (2022)

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W.P. No.146253 of 2020

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IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH

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DATED THIS THE 12^TH DAY OF SEPTEMBER, 2022

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BEFORE

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THE HON'BLE MR JUSTICE M.I.ARUN

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WRIT PETITION NO. 146253 OF 2020 (T-RES)

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BETWEEN:

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M/S. PRIYA AGENCIES, B C C STORE, OLD VRL, BESIDE RAJ KUMAR PARK, BELLARY, REPRESENTED BY ITS PROPRIETOR, KAMMALADINNA SIVAGANGA REDDY, AGE 68 YEARS, OCC: BUSINESS, R/O: GROUND FLOOR, STALL NO.6, BALIJA COMPLEX, BALAJI RAO ROAD, VADDARBANDA, BALLARI-583101

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… PETITIONER

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(BY SRI. SANGRAM S.KULKARNI, ADVOCATE)

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AND:

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THE UNION OF INDIA, THROUGH ITS REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, 128-A/ NORTH BLOCK, NEW DELHI-110 001.

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THE CENTRAL BOARD OF INDIRECTOR TAXES AND CUSTOMS, THROUGH ITS CHAIRMN, NORTH BLOCK, NEW DELHI-110 001.

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W.P. No.146253 of 2020

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THE GOODS AND SERVICES TAX COUNCIL, 5^TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING JANPATH ROAD, CANNAUGHT PLACE, NEW DELHI-110 001.

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THE STATE OF KARNATAKA, THROUGH THE GST COMMISSIONER KARNATAKA, VIKAS SOUDHA, BENGALURU-560 001.

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THE DEPUTY COMMISSIONER (PCCO), OFFICE OF PRINCIPAL COMMISSIONER OF CENTRAL TAX, KARNATAKA ZONE, P.B. NO.5400, C.R. BUILDING, QUEENS ROAD, BANGALORE-560001.

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THE SUPERINTENDENT OF CENTRAL TAXES, RANGE-A, BALLARI-583101.

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… RESPONDENTS

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(BY SRI. M.B. KANAVI, ADVOCATE FOR R1; SRI. GIRISH HIREMATH, ASG FOR R2, R3, R5 & R6; SRI. SHIVAPRABHU HIREMATH, AGA FOR R2 & R4)

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THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INIDA, PRAYING TO ISSUE A WRIT OF CERTIORARI AND QUASH THE IMPUGNED ORDER/LETTER BEARING NO.C.NO.IV/ 16/ 498/ 2019 Tech (PCCCT) (BZ)/ 516, DATED 31.01.2020 VIDE ANNEXURE-F ISSUED BY THE RESPONDENT NO.5 THE DEPUTY COMMISSIONER (PCCO) AND ETC.,

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THIS WRIT PETITION COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING.

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W.P. No.146253 of 2020

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O R D E R

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The petitioner is registered under the provisions of GST Act. During the transition phase from VAT to GST, the petitioner sought to avail the Input Tax Credit. In this regard, he was required to upload certain particulars in TRAN-1 in the GST portal. However, he was not in a position to do so within the time stipulated for the said purpose and consequently, he was not able to avail the Input Tax Credit. Hence, he requested the authorities to give him necessary permission, which has been rejected by respondent No.5, the Deputy Commissioner on the ground that there has been inordinate delay on the part of the petitioner in requesting the same. Aggrieved by the same, the instant writ petition is filed with a prayer to set aside the communication of respondent No.5 rejecting the request of the petitioner, also for a direction to the respondents to allow the petitioner to rectify and amend the Form GST TRAN-I and refund all excess amount collected.

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W.P. No.146253 of 2020

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Taking into consideration that many dealers, similarly situated had this problem. In the meanwhile, the Hon’ble Apex Court under similar circumstances in the case of UNION OF INDIA & ANR. VS. FILCO TRADE CENTRE PVT. LTD. & ANR. in Special Leave to Appeal (C) No(s).32709-30710/2018 & connected matters, has passed the following order.

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“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.

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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).

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W.P. No.146253 of 2020

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There is no reason why the aforementioned

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judgment should not enure to the benefit of the petitioner herein. Hence, the following:

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ORDER

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i) The petitioner is permitted to file the necessary details availing Transitional Credit through TRAN-1 between 01.09.2022 to 31.10.2022 or such time as extended to the similarly situated persons and the respondents’ authority shall keep open the necessary portal to facilitate the same.

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ii) If the petitioner files the necessary details, the same shall be considered by the authorities in accordance with law and appropriate decision shall be taken.

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iii) Accordingly, writ petition is disposed off.

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Sd/JUDGE

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Vnp*

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List No.: 1 Sl No.: 58

M/S.Priya Agencies v. the Union of India

Case brief

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M/S.Priya Agencies v. the Union of India

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