M/S V.S. Enterprises vs. Union Of INDIA
Facts
M/s V.S. Enterprises (Petitioner) filed a writ petition before the Rajasthan High Court seeking to operate the web portal for filing Form TRAN-1 to claim eligible transitional credit of duties and taxes. The Petitioner sought this relief without pressing other reliefs initially sought in the petition. The Respondents included the Union of India, CGST and Central Excise authorities, RGST authorities, the GST Council, and the Goods and Service Tax Network (GSTN). The tax period for the claim of transitional credit is not explicitly stated but pertains to the pre-GST regime. The petition was filed challenging the inability to access the portal for filing the form.
Held
The Court held that the writ petition should be disposed of in terms of the order dated 28.07.2022 passed in D.B. Civil Writ Petition No. 4729/2020, which itself was in terms of the directions issued by the Hon'ble Supreme Court in the case of Union of India & Anr. Versus FILCO Trade Centre Pvt. Ltd. & Anr. The Supreme Court had directed the GSTN to open a common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months, from September 1, 2022, to October 31, 2022. The Court further noted the Supreme Court's direction that any aggrieved registered assessee could file the relevant form or revise an already filed form, irrespective of whether a writ petition was filed or the case was decided by the ITGRC. The concerned officers were given 90 days thereafter to verify the claims. The Petitioner was granted liberty to seek reliefs under other clauses of their petition by filing a separate petition if advised.
Key Issues
1. Whether the Petitioner is entitled to be allowed to file Form TRAN-1 to claim eligible transitional credit of duties and taxes by operating the web portal, despite the stipulated timelines for filing such forms having expired. Petitioner's Argument: The Petitioner argued that they should be permitted to file Form TRAN-1 to claim eligible credit, relying on the Supreme Court's decision in Union of India & Anr. Versus FILCO Trade Centre Pvt. Ltd. & Anr. and a previous order of the High Court in M/s MG Polyplast Industries Private Limited Versus Union of India & Others. Respondents' Argument: The counsel for Respondent No. 4 (RGST) submitted that the petition could be disposed of in terms of the Supreme Court's order to the limited extent prayed by the Petitioner.
Sections Cited
None explicitly discussed by name, but the context relates to transitional credit under GST laws.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 399/2022 M/s V.S. Enterprises, Having Its Registered Office At 28, Shiv Shakti Nagar, Gautam Marg, Nirman Nagar, Jaipur, Rajasthan- 302019 Through Sunil Chaudhary S/o V D Chaudhary, Aged About 42 Years R/o 28, Shiv Shakti Nagar, Nirman Nagar, Jaipur, Rajasthan 302019. ----Petitioner Versus
Union Of India, Ministry Of Finance (Department Of Revenue) Room No. 46, North Block, New Delhi- 110001 Through Joint Secretary (Revenue)
Principal Commissioner, CGST And Central Excise, N.C.R. Building, Statue Circle, C-Scheme, Jaipur-302005
Commissioner, CGST And Central Excise, N.C.R. Building, Statue Circle, C-Scheme, Jaipur-302005
Commissioner, RGST, Commercial Taxes Department, Kar Bhwan, Bhawani Singh Road, Ambedhkar Circle, C- Scheme, Jaipur-302005
GST Council, Through Its Chairperson Union Finance Minister, Ministry Of Finance, North Block, New Delhi- 110001
Goods And Service Tax Network, Having Its Office At East Wing, 4Th Floor, World Mark-1, Aerocity, New Delhi 110037 Through Assistant Manager (Legal) ----Respondents For Petitioner(s) : Mr. Rahul Lakhwani, Advocate for Mr. Sa
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