BharatTaxGST

M/S Santosh Granites vs. The Commercial Tax Officer

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WP/101042/2022HC KarnatakaGSTCNR KAHC02003380202208 August 2022Bench: M.I.ARUN5 pages
For Petitioner: SRI PRAKASH BADIGER, ADVOCATE FOR SRI H. R. KAMBIYAVAR, ADVOCATEFor Respondent: SRI VINAYAK KULKARNI, AGA FOR R1, R6 & R7, SRI M. B. KANAVI, ADVOCATE FOR R2, SRI G. S. HULMANI, ADVOCATE FOR R3

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Cause title — parties, addresses and appearances
- 1 - WP No. 101042 of 2022 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 08TH DAY OF AUGUST, 2022 BEFORE THE HON'BLE MR JUSTICE M.I.ARUN WRIT PETITION NO. 101042 OF 2022 (T-RES) BETWEEN: M/S SANTOSH GRANITES REP. BY ITS PARTNER SRI. MOUNESHAPPA Y. KALAL GAVARAL POST.KUKANOOR, TQ AND DIST. KOPPAL AGED ABOUT 55 YEARS, TIN NO.29851301818 …PETITIONER (BY SRI PRAKASH BADIGER, ADVOCATE FOR SRI H. R. KAMBIYAVAR, ADVOCATE) AND: 1. THE COMMERCIAL TAX OFFICER OFFICE OF THE COMMERCIAL TAX OFFICER (AUDIT) OPP. IB KINNAL ROAD, KOPPAL. 2. THE UNION OF INDIA REPRESENTED BY ITS SECRETARY MF (DR) MINISTRY OF FINANCE NORTH BLOCK, NEW DELHI-110011. 3. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY ITS CHAIRMAN NORTH BLOCK, RASHTRAPATHI BHAVAN, DEFENCE HEAD QUARTERS, NEW DELHI-110011. 4. IT GRIEVANCE REDRESSAL COMMITTEE, GST COUNCIL, SUB COMMITTEE Digitally signed by SUJATA SUBHASH PAMMAR Location: DHARWAD - 2 - WP No. 101042 of 2022 REP. BY SPECIAL SECRETARY 5TH FLOOR, TOWER-II JEEVAN BHARTI BUILDING JANPATH ROAD, CONNAUGHT PLACE NEW DELHI-110001. THE GOODS AND SERVICE TAX NETWORK REP. BY ITS CHAIRMAN WORLDMARK 1, AEROCITY, INDIRA GANDHI INTERNATIONAL AIRPORT, NEW DELHI-110037. 5. THE COMMISSIONER IN THE BOARD NORTH BLOCK, RASHTRAPATHI-BHAVAN DEFENCE HEAD QUARTERS, NEW DELHI-110011. 6. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LOCAL GOODS AND SERVICE TAX OFFICE (LGSTO) 510, KOPPAL. 7. THE ADDITIONAL COMMISSIONER OF STATE TAX (E-ADMIN) VANIJYA THERIGEKARYALAYA, KALIDASA MARG, GANDHINAGAR, BENGALURU-560009. …RESPONDENTS (BY SRI VINAYAK KULKARNI, AGA FOR R1, R6 & R7, SRI M. B. KANAVI, ADVOCATE FOR R2, SRI G. S. HULMANI, ADVOCATE FOR R3) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO, ISSUE A WRIT, ORDER OR DIRECTION. (I) ISSUE WRIT OF CERTIORARI OR SUCH OTHER WRIT, ORDER OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI, QUASHING THE ORDER U/S. 39(2) R.W.S-36 AND 72(2) OF THE ACT, BEARING NO.CTO (AUDIT)KPL/2021-22, DT.26/11/2021, PASSED BY THE RESPONDENT NO.1, BY WRONGLY REDUCING/DENYING GENUINE CLAIM OF ITC OF THE PETITIONER, VIDE ANNEXURE-H AS BEING ILLEGAL AND ARBITRARY AS PER UNDER SECTION 140 OF CGST ACT, 2017, AND RULE 117 OF CGST RULES, 2017 AND ETC., - 3 - WP No. 101042 of 2022 THIS PETITION COMING ON FOR HEARING-INTERLOCUTORY APPLICATION THIS DAY. THE COURT DELIVERED THE FOLLOWING.

ORDER

The petitioner is a Partnership Firm engaged in the business of Granites slabs and it has registered under GST. During the transition phase from VAT to GST, the petitioner was not in a position to upload the necessary particulars on the GST portal and to claim Input Tax Credit. Hence, its claim for input tax was disallowed and the impugned order came to be passed. Aggrieved by the same, the petitioner has preferred the instant writ petition with a prayer to set aside the impugned order and also direct the authorities to reopen the GST portal facilitating the petitioner to file necessary particulars.

2.

The Hon’ble Supreme Court while considering the case in UNION OF INDIA & ANR. VS. FILCO TRADE CENTRE PVT. LTD. & ANR. in Special Leave to Appeal (C) No(s).32709-30710/2018, involving similar dispute has passed the following order:

- 4 - “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 Technology Grievance Redressal Committee (ITGRC).”

There is no reasons, why aforementioned judgment should not enure to the benefit the petitioner herein. Hence, the following: ORDER i) The respondents’ authorities are directed to open the common portal for filing concerned forms for availing Transitional

- 5 - Credit through TRAN-1 and TRAN-2 from 01.09.2022 to 31.10.2022 and the petitioner is permitted to upload necessary particulars. ii) The respondents’ authorities shall consider the case of the petitioner in accordance with law and take appropriate decision without relaying upon the impugned order passed by them vide Annexure-H to the writ petition. iii) The writ petition is disposed accordingly. iv) In view of disposed of the main petition, pending applications, if any, do not survive for consideration and are dismissed accordingly. JUDGE

SSP

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.