Gupta Spare Centre vs. Union Of INDIA And Ors
Held
The Court found the petitioner's request to be fair. It directed Respondent No. 5, the concerned Commissioner, to decide the petitioner's representation dated March 20, 2020, by passing a speaking order. This decision was to be made within a period of three months from the date of receipt of a certified copy of the Court's 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 representation was addressed by the authority. The Court did not expressly leave any issues undecided, but rather disposed of the petition by issuing a procedural direction.
Facts
The petitioner, Gupta Spare Centre, filed a writ petition seeking directions to the respondents to allow one-time filing of revised Form GST TRAN 1 and GST TRAN 2. The petitioner's grievance was that despite successful login, their Input Tax Credit (ITC) was not fully reflected. They sought to claim unreceived credit amounting to Rs. 83,386/-. The petitioner had previously sent a representation dated March 20, 2020, to the concerned Commissioner regarding this issue. The petition was filed before the High Court of Punjab and Haryana at Chandigarh.
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 reopening of the GSTN portal, or acceptance of transitional Input Tax Credit through GSTR 3B, to claim legitimate transitional credit under 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 unreceived credit. They relied on Section 140 of the CGST Act and the SGST Act for claiming transitional credit. Respondents' Contention: The respondents, represented by Senior Standing Counsel, accepted notice. No specific arguments were recorded in the judgment regarding their stance on the petitioner's claim for revised filing or the underlying reasons for the ITC discrepancy.
Sections Cited
Section 140
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 114 CWP-22102-2021(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.83,386/-.
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 attest
The judgment continues below.
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