Petitioner challenged the procedural timeline for filing Transitional Credit forms. The High Court held that the Supreme Court's direction, extended by Circular 180/12/2022, allowed the petitioners opportunity.
Writ petition and stay application disposed of.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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
----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).3270932710/2018, 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 TRAN2 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/-
1 issue framed by the court
Whether the writ petition is maintainable after the Supreme Court directions on Transitional Credit were fully implemented.
Colour shows how this judgement treated each authority
Special Leave to Appeal (C) No(s).3270932710/2018Referred¶16
M/s. Amar Auto Agency
The Union Of India
The Commissioner, Central Goods And Service Tax Commissionerate
The Assistant Commissioner, State Of Rajasthan, Gst, Sirohi
Gst Council Secretariat
Gstn
Sandeep Mehta
Kuldeep Mathur
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
