BharatTaxGST

M/S Anand Motors vs. The Union Of INDIA And Ors

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WP/201351/2021HC KarnatakaGSTCNR KAHC03023779202016 August 2022Bench: H.T.NARENDRA PRASAD5 pages
For Petitioner: SRI SAIR PRAS AND SRI GOPALKRISHNA B.YADAV, ADVOCATESFor Respondent: Sri Sudhir Singh R.Vijapur, Advocate for R1; Sri Girish S.Hulmani, Advocate for R2 to R7

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Cause title — parties, addresses and appearances
1 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 16TH DAY OF AUGUST, 2022 BEFORE THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD WRIT PETITION NO.201351/2021 (T-RES) Between: M/S ANAND MOTORS, SHOP NO 7-10 N.S.COMPLEX, GANGAVATHI ROAD, SINDHANUR, RAICHUR, KARNATAKA 584 128. REPRESENTED BY SRI PRASHANT C., PROPRIETOR S/O SRI PANCHAPPA C., PARVATHI NAGAR MAIN ROAD, OPP. KOTAK MAHINDRA BANK, BELLARY 583101. ... Petitioners (BY SRI SAIR PRAS AND SRI GOPALKRISHNA B.YADAV, ADVOCATES) And: 1. THE UNION OF INDIA, REPRESENTED BY ITS SECRETARY MF (DR), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110 011. 2. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, NORTH BOLCK, RASHTRAPATI BHAVAN, 2 DEFENCE HEAD QUARTERS, NEW DELHI. 3. IT GRIEVANCE REDRESSA COMMITTEE, MINISTRY OF FIANANCE, GOVERNMENT OF INDIA, NORTH BLOCK, RASHTRAPATHI BHAVAN, DEFENCE HEAD QUARTERS, NEW DELHI 110011. 4. THE COMMISSIONER IN THE BOARD NORTH BLOCK, RASHTRAPATHI BHAVAN, DEFENCE HEAD QUARTERS, NEW DELHI 110 001. 5. THE JOINT COMMISSIONER (PCCO) P.B NO.5400, C.R BUILDING, QUEENS ROAD, BENGALURU 560 001. 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 560 001. 7. THE ASSISTANT COMMISSIONER OF CENTRAL TAX BLLARY DIVISION, BELGAVI COMMISSIONERATE, CENTRAL GST AND CX ZONE, BENGALURU, NO. 351 GSM ROAD, BELLARY RANGE GANDHI NAGAR, BELLARY 583103. ... Respondents (By Sri Sudhir Singh R.Vijapur, Advocate for R1; Sri Girish S.Hulmani, Advocate for R2 to R7) This Writ Petition is filed under Articles 226 and 227 of the Constitution of India praying to issue a writ of certiorari, or such other writ, order or direction in the nature of a w writ of certiorari, to strike down/ read down sub-rule (1A) to Rule 117 of CGST Rules, 17 inserted by 3 Notification No.48/2018 CT dt. 10.9.18 (Annexure-Q), by Respondent No.1 on the ground that the term 'technical difficulties on the common portal' is arbitrary, ultra vires S.140(3) of CGST Act, 17 and / or to the extent that the impugned rule restricts extension of time limit only to those registered persons in respect of whom council has made recommendation and etc. This petition coming on for Preliminary Hearing in 'B' group this day, the Court made the following:

ORDER The learned counsel for the petitioner submits that he will not press prayer (a) to (d) sought in the writ petition and he files a memo to that effect.

2.

The petitioner in this petition has challenged the order dated 07.01.2020 vide Annexure-L passed by respondent No.

5.

The parliament enacted the Central Goods and Service Tax Act, 2017 with effect from 01.07.2017. Therefore, all the transitional credits has to be paid on or before 27.12.2017. Because of some technical issue the petitioner is unable to upload Form TRAN 1 within due date. Therefore, he has approached the respondents with a request to provide a solution to file Form TRAN-1, but the respondents vide Annexure-L

4 rejected the request of the petitioner on the ground that the grant of relief sought by the petitioner is against the statutory provisions enumerated in the CGST Act, 2017. 3. The Hon'ble Apex Court in the case of Union of Appeal No.32709-32710/2018 disposed of on 22.07.2022 has issued the following directions :-

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 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 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 flitch during the said time.

5

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 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.

4.

In view of the above, the impugned order dated 07.01.2020 vide Annexure-L is quashed. The writ petition is disposed of in terms of the decision rendered by the Hon'ble Apex Court in the aforesaid SLP. JUDGE sn

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.