Dismissed

M/S. Lmj Services Ltd. v. the Union of India and Ors.

Rajasthan HC9 Nov 2022CW/5212/2018

Case brief

AI extract

What is this about?

The High Court dismissed a writ petition seeking relief regarding transitional credit under the GST regime. The court held that the matter was sub judice in the Supreme Court, and subsequent circulars opened the portal for filing relevant forms, thereby ventilating the petitioner's grievance. Consequently, the petition was disposed of.

What did the court decide?

The writ petition and stay application were disposed of without allowing any relief.

M/S. Lmj Services Ltd. Vs the Union of India and Ors. — GST and Indirect Tax | Rajasthan HC (2022)

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HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR

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D.B. Civil Writ Petition No. 5212/2018

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M/s. LMJ Services Ltd., A-11, Industrial Estate, Oppsite Udyog Bhawan, New Power House Road, Jodhpur-342 003 Through Its Director, Smt. Neelima Jain W/o Shri Hulas Chand Jain.

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----Petitioner

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Versus

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The Union Of India Through The Principal Secretary, Central Goods And Sales Tax, New Delhi.

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Commissioner, Central Goods And Sales Tax, Jodhpur.

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Commissioner Central Excise Department, Under Gst, Division A, Range-Ii, Jodhpur.

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----Respondents

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For Petitioner(s) : Mr. Manoj Bhandari, Sr. Advocate, assisted by Mr. Aniket Tater. For Respondent(s) : Mr. Rajvendra Saraswat.

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

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Judgment / Order

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09/11/2022

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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 :-

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“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:

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(2 of 3)

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[CW-5212/2018]

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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 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).

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3. GSTN has to ensure that there are no technical glitch during the said time.

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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.

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5. Thereafter, the allowed Transitional credit is to be reflected in the Electronic Credit Ledger.

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6. If required GST council may also issue appropriate guidelines to the field formations in scrutinizing the claims.

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The Special Leave Petitions are disposed of accordingly.

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Pending applications, if any, also stand disposed of. ”

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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

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(3 of 3)

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[CW-5212/2018]

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Circular No.180/12/2022-GST dated 09.09.2022, the grievance

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raised by the petitioner in this writ petition has been ventilated.

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Thus, the instant writ petition is disposed of. Stay application also stands disposed of.

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(KULDEEP MATHUR),J

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(SANDEEP MEHTA),J

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20-Pramod / Prashant

M/S. Lmj Services Ltd. v. the Union of India and Ors.

Case brief

What is this about?

What did the court decide?

M/S. Lmj Services Ltd. v. the Union of India and Ors.

Case brief

What is this about?

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