The Single Judge bench of the Rajasthan High Court at Jodhpur disposed of the writ petition by holding that the petitioner's grievance regarding transitional credit was ventilated, as the Supreme Court directives and a subsequent circular extended the filing period for TRAN-1 and TRAN-2 forms until November 30, 2022.
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HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
D.B. Civil Writ Petition No. 5497/2021
M/s. Shree Ambika Industries, Riico , Kesharpura, Sheoganj, Sirohi, Through Its Proprietor Shri Kirti Kumar Gaur S/o Raghuveer Charan Gaur , R/o Chhawani Sheoganj, Sirohi, Rajasthan.
----Petitioner
Versus
----Respondents
| For Petitioner(s) | : Mr. Jubin Mehta |
|---|---|
| For Respondent(s) | : Mr. Rajvendra Saraswat Mr. Hemant Dutt |
HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE KULDEEP MATHUR
Order
04/11/2022
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 :-
“Having heard learned Additional Solicitor General, learned counsel appearing for different States and learned counsel appearing for different private parties
(2 of 3)
[CW-5497/2021]
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. ”
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
(3 of 3)
[CW-5497/2021]
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.
(KULDEEP MATHUR),J
(SANDEEP MEHTA),J
10-Devesh/-
2 issues framed by the court
Whether the writ petition is maintainable in light of the Supreme Court's directions on filing transitional credit forms.
Whether the extension of the filing period for TRAN-1 and TRAN-2 forms by Circular No.180/12/2022-GST ventilates the petitioner's grievance.
Colour shows how this judgement treated each authority
SLP (C) No(s).3270932710/2018Referred¶15
2 provisions across 2 enactments
M/s. Shree Ambika Industries
State Of Rajasthan, Through The Commissioner (Gst)
The Commissioner, Central Goods And Service Tax Commissionerate, Jodhpur
The Commercial Taxes Officer, Commercial Taxes Department, Sirohi
Godds And Service Tax Council
Sandeep Mehta
Kuldeep Mathur
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
