Universal Trading Solutions & Anr vs. The Goods & Services Tax Network & Ors
Held
The Court disposed of the writ petition by granting the petitioner an opportunity to make an effective representation before the State Nodal authority within two weeks. The State Nodal authority is directed to consider and dispose of this representation within six weeks of receipt, passing a reasoned and speaking order after providing the petitioner an opportunity of hearing. The decision must be communicated to the petitioner within two weeks thereafter. The Court explicitly stated that it had not gone into the merits of the case and that the respondent authorities are free to decide the representation strictly in accordance with law and on its own merit. The applicability of the Rishi Graphics (P.) Ltd. decision to the present facts was to be considered by the respondent authorities during the representation process.
Facts
The petitioners, Universal Trading Solutions & Anr, filed a writ petition seeking directions to reopen their Form GST TRAN-1 to enable them to file it and transfer transitional credit. Specifically, they sought to transfer input tax credit amounting to Rs. 14,84,906.79 held on June 30, 2017. The petitioners relied on a previous High Court decision in Rishi Graphics (P.) Ltd. versus Union of India. The respondents included the Goods & Services Tax Network and other CGST and State authorities. The court did not delve into the merits of the case.
Key Issues
1. Whether the petitioners are entitled to a direction for the respondent authorities to reopen Form GST TRAN-1 and allow the transfer of transitional credit of Rs. 14,84,906.79, considering the precedent set in Rishi Graphics (P.) Ltd. versus Union of India? Petitioner's contention: The petitioners argued that they should be allowed to file Form GST TRAN-1 and transfer their transitional credit, relying on the Calcutta High Court's decision in Rishi Graphics (P.) Ltd. versus Union of India, which presumably dealt with similar issues of transitional credit. Revenue/State's contention: The judgment does not record any specific arguments made by the State or CGST authorities regarding the reopening of TRAN-1 or the transfer of credit. Their participation was in response to the writ petition.
AI-generated summary — verify with the full judgment below
15 14.07.2021 cm WPA 6661 of 2019 UNIVERSAL TRADING SOLUTIONS & ANR VS THE GOODS & SERVICES TAX NETWORK & ORS (via Video Conference)
Mr. Anil Kumar Dugar ……For the petitioner Mr. A. Roy Mr. T.M. Siddique Mr. D. Ghosh ….. For the State. Mr. Tapan Bhanja Mr. Bhaskar Prasad Banerjee …. CGST authorities. In this writ petition, petitioner has made prayer for relief of directing the respondent authorities concerned to reopen the Form GST TRAN-1 and enable the petitioners to file GST TRAN-1 and transfer the transitional credit into its electronic credit ledger and further direction upon the respondent authorities concerned to transfer the tax credit of Rs. 14,84,906.79 on inputs held on 30.06.2017. Petitioner wants to rely on a decision of this court in the case of Rishi Graphics (P.) Ltd. versus Union of India reported in (2020) 118 Taxmann.Com 280 (Calcutta) (04.03.2020) in support of his claim of the afore
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