Anand Minerals vs. Union Of INDIA - Karnataka High Court, 10 August 2022

Cause title — parties, addresses and appearances

- 1 - WP No. 147032 of 2020 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 10TH DAY OF AUGUST, 2022 BEFORE THE HON'BLE MR JUSTICE M.I.ARUN WRIT PETITION NO. 147032 OF 2020 (T-RES) BETWEEN: ANAND MINERALS C/O MR. SHRIKANT A. KADAM OLD DODDANAVAR COMPIUND, OLD P B ROAD, BELAGAVI KARNATAKA – 590001. (REPRESENTED BY ITS PROP. SHRIKANT A. KADAM) …PETITIONER (BY SRI PRAMOD S. YADAWAD AND SRI VISHAL P. YADAWAD, ADVOCATES) AND: 1. UNION OF INDIA THROUGH THE COMMISSIONER (GST), MINISTRY OF FINANCE DEPARTMENT OF REVENUE, CENTRAL BOARD OF IONDIRECT TAXES AND CUSTOMS (CBIC) NEW DELHI-110001. 2. THE COMMISSIONER, CENTRAL GOODS AND SERVICE TAX BENGALURU-560001. 3. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (LGSTO-390) SOMOULYA SOUDA, CLUB ROAD, BAGALKOT-587101. 4. GST COUNCIL SECRETARIAT 5TH FLOOR, TOWER 2 JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110001. Digitally signed by SUJATA SUBHASH PAMMAR Location: DHARWAD - 2 - WP No. 147032 of 2020 5. GSTIN (GOODS AND SERVICE TAX NETWORK) EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI-110037), …RESPONDENTS (BY SRI VINAYAK KULKARNI, AGA FOR R3 AND SRI GIRISH HULMANI, ADVOCATE FOR R1, R2, R4 AND R5) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO:- ISSUE A WRIT OF MANDAMUS OR WRIT IN NATURE OF MANDAMUS DIRECTING THE RESPONDENTS BY ALLOWING THE PETITIONER TO BE GRANTED PERMISSION TO FILE TRANS-1 AND TRANS-2 EITHER ELECTRONICALLY OR MANUALLY. THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY. THE COURT DELIVERED THE FOLLOWING.

ORDER

Petitioner is a trading company and it is registered under the provision of GST Act. During the transition phase from VAT and CENVAT to GST, the petitioner sought to avail the Input Tax Credit and also CENVAT Credit for the same. It was required to upload certain particulars in TRAN-1 and TRAN-2 in the GST portal. However, it was not in the position to do so within the time stipulated for the said purpose and consequently, it was not able to avail the Input Tax Credit and CENVAT credit. Hence, the - 3 - instant writ petition is filed with a prayer to permit it to upload the necessary details on GST portal.

In the meanwhile, the Hon’ble Apex Court under similar circumstances in the case of UNION OF INDIA & ANR. VS. FILCO TRADE CENTRE PVT. LTD. & ANR. in Special Leave to Appeal (C) No(s).32709- 30710/2018 and connected matters 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 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

- 4 - Technology Grievance Redressal Committee (ITGRC).

There is no reason why the aforementioned judgment should not enure to the benefit of the petitioner herein. Hence, the following: ORDER i) The petitioner is permitted to file the necessary details availing Transitional Credit through TRAN-1 and TRAN-2 between 01.09.2022 to 31.10.2022 and the respondents’ authority shall keep open the necessary portal to facilitate the same. ii) If the petitioner files the necessary details, the same shall be considered by the authorities in accordance with law and appropriate decision shall be taken.

Accordingly, writ petition is disposed off. JUDGE

SSP