S.K. Sales Corporation vs. Union Of INDIA And Ors
Held
The Court found the petitioner's request for a direction to decide their pending representation to be fair. Consequently, the Court directed Respondent No. 5 (the concerned Commissioner) to decide the petitioner's representation dated March 19, 2020, by passing a speaking order within three months from the date of receipt of a certified copy of the order. The Court did not delve into the merits of the petitioner's claim for transitional credit or the technical issues with the GSTN portal. The primary focus was on ensuring the petitioner's representation was addressed by the relevant authority.
Facts
The petitioner, S.K. Sales Corporation, filed a writ petition seeking directions to the respondents to allow one-time filing of revised Form GST TRAN 1 and GST TRAN 2, or to accept the transitional Input Tax Credit (ITC) claimed through GSTR 3B return. The petitioner's grievance was that despite successfully logging in, their ITC was not fully reflected. The petitioner sought to claim unreceived credit amounting to Rs. 2,77,141/-. The petitioner had previously submitted a representation dated March 19, 2020, to the concerned Commissioner. The respondents, including the Union of India and CBIC, were represented.
Key Issues
1. Whether the petitioner is entitled to a direction for one-time filing of revised Form GST TRAN 1 and GST TRAN 2, or acceptance of transitional ITC through GSTR 3B, to claim unreceived credit of Rs. 2,77,141/-, in terms of Section 140 of the CGST Act and Section 140 of the SGST Act? Petitioner's contention: The petitioner argued that their ITC was not fully reflected despite successful login and sought to claim legitimate transitional credit. They relied on the provisions of Section 140 of the CGST Act and SGST Act. Revenue's contention: The judgment records no specific argument from the revenue on the merits of the petitioner's claim for revised filing or acceptance of transitional credit. However, the revenue, through its standing counsel, accepted notice.
Sections Cited
Section 140
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 111
CWP-22084-2021(O&M) Decided on : November 02, 2021 CORAM: HON'BLE MR. JUSTICE AJAY TEWARI
HON'BLE MR. JUSTICE PANKAJ JAIN Present: Mr.Sagar Ratusaria, Advocate for the petitioner. ` **** AJAY TEWARI, J.(Oral)
This petition has been filed for issuance of directions to the respondents to allow one time filing of revised Form GST TRAN 1 and GST TRAN 2 by either reopening the GSTN Portal or accepting the revised physical Form GST TRAN 1 GST TRAN 2 or accepting transitional Input Tax Credit claimed through GSTR 3B return in order to enable the petitioner to claim legitimate transitional credit in terms of Section 140 of the Central Goods and Service Tax Act, 2017 ('the CGST Act') read with Section 140 of the State Goods and Service Tax Act, 2017 (`the SGST Act') in order to claim the unreceived credit of Rs.2,77,141/-.
The main grouse of learned counsel for the petitioner is that despite having successfully logged in his ITC credit has not been fully reflected.
Notice of motion. ANURADHA 2021.11.03 12:53 I
The judgment continues below.
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