Dismissed

M/S. R.M. Agency v. State of Rajasthan

Rajasthan HC14 Dec 2022CW/6911/2019

Case brief

AI extract

What is this about?

This High Court disposed of a writ petition regarding Transitional Credit under GST. The court held that grievances concerning TRAN-1 and TRAN-2 forms were resolved by the Supreme Court's judgment extended by a circular filing deadline up to November 30, 2022, rendering the writ petition moot.

What did the court decide?

Disposed of the writ petition and interlocutory application (No.01/2022) as the issue had been ventilated following the Supreme Court judgment and circular extension.

M/S. R.M. Agency Vs State of Rajasthan — GST and Indirect Tax | Rajasthan HC (2022)

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(1 of 3)

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[CW-6911/2019]

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HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR

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D.B. Civil Writ Petition No. 6911/2019

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M/s. R.m. Agency, (Proprietor Manoj Nagpal, Aged 43 Years) Having Principal Place Of Business At Nagpal Complex, Opposite Drm Office, Bikaner (Rajasthan)- 334001.

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----Petitioner

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Versus

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State Of Rajasthan, Through Office Of The Assistant Commissioner, Rajasthan Goods And Service Tax, CircleB, Ac/ Cto Ward, Bikaner, Rajasthan.

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The Goods And Service Tax Council (Gst Council), Office Of The Gst Council Secretariat Through Its Secretary, 5Th Floor, Tower Ii, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi- 110 001.

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Goods And Service Tax Network (Gstn) Through Its Ceo, East Wing, Worldmark 1, 4Th Floor, Tower B, Aerocity, New Delhi- 110037.

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----Respondents

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For Petitioner(s) : Mr. Falgun Buch For Respondent(s) : Mr. Vijay Kumar

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

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Order

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14/12/2022

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I.A. No.01/2022 has been moved by learned counsel Shri Rajvendra Saraswat for disposal of the instant writ petition wherein it is averred that the 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).32709-32710/2018, wherein following directions have been given :-

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(2 of 3)

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[CW-6911/2019]

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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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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.

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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

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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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(3 of 3)

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[CW-6911/2019]

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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 has further been extended till 30.11.2022 in terms of the GST Policy Wing Circular No.180/12/2022-GST dated 09.09.2022, the grievance raised by the petitioner in this writ petition has been ventilated.

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Thus, the instant writ petition is disposed of. The interlocutory application (No.01/2022) is also disposed of.

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(KULDEEP MATHUR),J

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(SANDEEP MEHTA),J

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8-Sudhir Asopa/-

M/S. R.M. Agency v. State of Rajasthan

Case brief

What is this about?

What did the court decide?

M/S. R.M. Agency v. State of Rajasthan

Case brief

What is this about?

What did the court decide?

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