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The Union Of INDIA vs. M/S Kwality Die Casting PVT LTD

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WA/100177/2022HC KarnatakaGSTCNR KAHC02003004202224 August 2022Bench: S G PANDIT,ANANT RAMANATH HEGDE7 pages
For Respondent: SRI.G.K.HIREGOUDAR, GOVT. ADV. FOR R2 TO R4; SRI.A SAI PRASAD AND SRI.H.R.KAMBIYAVAR, ADVS. FOR R1

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Heard together (2 matters)

WA No. 100177 of 2022
WA No. 100132 of 2022

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances
- 1 - WA No. 100177 of 2022 C/W WA No. 100132 of 2022 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 24TH DAY OF AUGUST, 2022 PRESENT THE HON'BLE MR JUSTICE S G PANDIT AND THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE WRIT APPEAL NO. 100177 OF 2022 (T-RES) C/W WRIT APPEAL NO. 100132 OF 2022 In W.A.NO.100177/2022: BETWEEN: 1. THE UNION OF INDIA R/BY ITS SECRETARY MF (DR), MINISTRY OF FINANCE, REVENUE DEPARTMENT, CENTRAL BOARD OF EXCISE AND CUSTOMS, NEW DELHI-110011. 2. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, R/BY ITS CHAIRMAN, NORTH BLOCK, RASHTRAPATI BHAVAN, DEFENCE HEAD QUARTERS, NEW DELHI-110011. 3. IT GRIEVANCE REDRESSAL COMMITTEE, GST COUNCIL SUB COMMITTEE, R/BY SPECIAL SECRETARY, GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110001. 4. THE GOODS AND SERVICE TAX NETWORK, R/BY ITS CHAIRMAN, - 2 - WA No. 100177 of 2022 C/W WA No. 100132 of 2022 WORLDMARK 1, AEROCITY, INDIRA GANDHI INTERNATIONAL AIRPORT, NEW DELHI-110037. …APPELLANTS (BY SRI. GIRISH S HULMANI, ADV.) AND: 1. M/S KWALITY DIE CASTING PVT LTD NO.163 C/D, BELLUR INDUSTRIAL AREA, BELLUR, DHARWAD, KARNATAKA-580011 2. THE ADDITIONAL COMMISSIONER OF STATE TAX, (E-ADMIN), O/O COMMISSIONER OF STATE TAX, VANIJYA THERIGE KARYALAYA, KALIDASA MARG, GANDHINAGAR, BENGALURU-560009. 3. THE JOINT COMMISSIONER OF STATE TAX (ADMIN), D.C. COMPOUND, DHARWAD-580001. 4. THE ASSISTANT COMMISSIONER OF STATE TAX, LOCAL GOODS AND SERVICE TAX OFFICER, 310 D.C. COMPOUND, DHARWAD-580001. …RESPONDENTS (BY SRI.G.K.HIREGOUDAR, GOVT. ADV. FOR R2 TO R4; SRI.A SAI PRASAD AND SRI.H.R.KAMBIYAVAR, ADVS. FOR R1) THIS WRIT APPEAL IS FILED U/S.4 OF KARNATAKA HIGH COURT ACT, 1961, PRAYING THIS HON BLE COURT TO A) CALL FOR RECORDS. B) SET ASIDE THE ORDER PASSED BY THE LEARNED SINGLE JUDGE IN WP NO.104152/2021 (T-RES) DTD - 3 - WA No. 100177 of 2022 C/W WA No. 100132 of 2022 10/11/2021. C) ALLOW THIS WRIT APPEAL FILED BY THE APPELLANTS HEREIN THEREBY DISMISSING THE WRIT PETITION FILED BY THE RESPONDENT HEREIN. In W.A.NO.100132/2022: BETWEEN: 1. THE ADDITIONAL COMMISSIONER OF STATE TAX (E ADMIN) O/O COMMISSIONER OF STATE TAX, VINIYA THERIGE KARYALAYA, KALIDASA MARG, GANDHINAGAR, BENGALURU-560009. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMIN), D C COMPOUND, DHARWAD-580001. 3. THE ASST COMMISSIONER OF COMMERCIAL TAXES, LOCAL GOODS AND SERVICE TAX OFFICER, 310, D C COMPOUND, DHARWAD-580001. …APPELLANTS (BY SRI.G.K.HIREGOUDAR, GOVT. ADV.) AND: 1. M S KWALITY DIE CASTING PVT LTD., NO.163, C/D BELLUR INDUSTRIAL AREA, BELLUR, DHARWAD, KARNATAKA-580011 REP. BY SRI PAVAN PRADEEP MOTAGI, S/O SRI PRADEEP MOTAGI, NO.58, VIJAYANAGARA, HUBBALLI-580032. 2. THE UNION OF INDIA, REPRESENTED BY ITS SECRETARY MF (DR), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI. - 4 - WA No. 100177 of 2022 C/W WA No. 100132 of 2022 3. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPR BY ITS CHAIRMAN, NORTH BLOCK, RASHTRAPATI BHAVAN, DEFENCE HEAD QUARTERS, NEW DELHI-110011. 4. IT GRIEVANCE REDRESSAL COMMITTEE, GST COUNCIL SUB COMMITTEE, REPR BY SPECIAL SECRETARY, GST COUNCIL SECRETARY, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANAPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110001. 5. THE GOODS AND SERVICES TAX NETWORK, REPRESENTED BY ITS CHAIRMAN, WORLDMARK 1, AEROCITY, INDIRA GHANDI INTERNATIONAL AIRPORT, NEW DELHI-110037. …RESPONDENTS (BY SRI.A SAI PRASAD AND SRI.H.R.KAMBIYAVAR, ADVS. FOR R1; SRI.GIRISH S HULMANI, ADV. FOR R2 TO R5) THIS WRIT APPEAL IS FILED U/S.4 OF KARNATAKA HIGH COURT ACT, 1961, PRAYING THIS HON BLE COURT TO, (A) CALL FOR RECORDS. (B) SET ASIDE THE JUDGMENT DATED 10.11.2021 PASSED BY THE LEARNED SINGLE JUDGE IN W.P.NO.104152/2021 (T-RES). THESE APPEALS COMING ON FOR PRELIMINARY HEARING THIS DAY S.G. PANDIT J., DELIVERED THE FOLLOWING: - 5 - WA No. 100177 of 2022 C/W WA No. 100132 of 2022

JUDGMENT

1.

Heard the learned counsel Sri.Girish S Hulmani for the Union of India and the Government Advocate for the State Government and learned counsels Sri.A. Sai Prasad and Sri.H.R.Kambiyavar for the respondent No.1 in both the writ appeals.

2.

The Union and the State Government are in appeals against the order dated 10.11.2021 in Writ Petition No.104152/2021, wherein this Court passed the following order:

“14. In view of the above, writ petition is partially allowed. A certiorari is issued, the closure of the grievance ticket raised by the petitioner vide Annexure-H is quashed. A mandamus is issued directing the respondent authorities to open the portal to enable the petitioner to upload the necessary forms, if the portal cannot be opened to permit the assesse to file hard copies of the said form and act thereon. It is needless to say that the authorities have the necessary powers to verify the details uploaded.”

3.

Learned counsels appearing for the parties would submit that the present appeals could be disposed of in terms

- 6 - of the order dated 22.07.2022 in SLP Nos.32709-32710/2018 and connected appeals. The Hon’ble Supreme Court has passed the following order:

“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. 2. Considering the judgments of the High Courts on the then prevailing 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 therein 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 formation in scrutinizing the claims.”

4.

In view of the order passed by the Hon’ble Supreme Court in the above referred SLPs., no interference is called for with the order passed by the learned Single Judge dated 10.11.2021 in Writ Petition No.104152/2021. Accordingly, writ appeals stand disposed of in terms of the direction issued by the Hon’ble Supreme Court in the above stated SLPs. JUDGE JUDGE

KGK

Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.