BharatTaxGST

The Union Of INDIA vs. M/S Annapoorna Agencies

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WA/100176/2022HC KarnatakaGSTCNR KAHC02003005202224 August 2022Bench: S G PANDIT,ANANT RAMANATH HEGDE5 pages
For Respondent: SRI.A SAI PRASAD AND SRI.H.R.KAMBIYAVAR, ADVS

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Cause title — parties, addresses and appearances
- 1 - WA No. 100176 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. 100176 OF 2022 (T-RES) 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, REPRESENTED BY ITS CHAIRMAN / COMMISSIONER, NORTH BLOCK, RASHTRAPATI BHAVAN, DEFENCE HEAD QUARTERS, NEW DELHI-110011. 3. IT GRIEVANCE REDRESSAL COMMITTEE MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, RASHTRAPATI BHAVAN, DEFENDE HEAD QUARTERS, NEW DELHI-110011. 4. THE COMMISSINOER IN THE BOARD NORTH BLOCK, RASHTRAPATI BHAVAN, DEFENCE HEAD QUARTERS, NEW DELHI-110011. 5. THE JOINT COMMISSIONER (PCCO) P.B.NO.5400, C.R. BUILDING, QUEENS ROAD, BENGALURU-560001. - 2 - WA No. 100176 of 2022 6. THE CGST NODAL OFFICER (ITGRC) THE ASSISTANT COMMISSIONER, O/O THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, KARNATAKA ZONE, P.B. NO.5400, C.R. BUILDING, QUEENS ROAD, BENGALURU-560001. 7. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, BALLARI DIVISION, BELAGAVI COMMISSIONERATE CENTRAL GST AND CX ZONE, BENGALURU, NO.351, GSM ROAD, BALLARI RANGE, GANDHI NAGAR, BALLARI-583103. …APPELLANTS (BY SRI. GIRISH S HULMANI, ADV.) AND: 1. M/S ANNAPOORNA AGENCIES, NO.96, DR.RAJKUMAR ROAD, BALLARI, KARNATAKA-583101. REPRESENTED BY SRI.PANCHAPPA C. .PROPRIETOR, S/O LATE SRI.SHIVAYOGAPPA C., PARVATHI NAGAR MAIN ROAD, OPP KOTAK MAHINDRA BANK, BALLARI-583101. …RESPONDENT (BY SRI.A SAI PRASAD AND SRI.H.R.KAMBIYAVAR, ADVS.) 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.103447/2021 (T-RES) DTD 10/11/2021. C) ALLOW THIS WRIT APPEAL FILED BY THE APPELLANTS HEREIN THEREBY DISMISSING THE WRIT PETITION FILED BY THE RESPONDENT HEREIN. - 3 - WA No. 100176 of 2022 THIS APPEAL COMING ON FOR PRELIMINARY HEARING THIS DAY S.G.PANDIT J., DELIVERED THE FOLLOWING:

JUDGMENT

1.

Heard the learned counsel Sri.Girish S Hulmani for the Union of India and the learned counsels Sri.A. Sai Prasad and Sri.H.R.Kambiyavar for the respondent in this writ appeal.

2.

This Intra Court Appeal is against the order dated 10.11.2021 in Writ Petition No.103447/2021, wherein this Court directed as follows:

“9. In view of the above, there would be no requirement for issuance of Certiorari to quash Sub-Rule 1A to Rule 117 of CGST or Rule 17 inserted by notification No.48 or the circulars issued as sought for in prayer A, B, C and D. A Certiorari is however issued quashing the decision of respondent No.3 in not granting petitioner another opportunity to file TRAN-1 in terms of Annexure-B. 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 assessee 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 appeal could be disposed of in terms of - 4 - 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.103447/2021. Accordingly, writ appeal stands 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.