Adinath Agro Processed Foods PVT.LTD Through R. Gandhi vs. The Chief Commissioner Of Goods And Services Tax(Central) And Central Excise And Ors
Held
The Court noted the Petitioner's grievance that the GSTN Portal was not re-opened to allow them to upload details of Transitional Credit, which they claimed they could not avail due to technical glitches in filing the online TRANS-1 form. The Petitioner relied on various court decisions to support their plea. The Respondents, through their counsel, made a statement that Respondent No.1 would pass an appropriate order on the Petitioner's application dated June 4, 2019, within three weeks from the date of the order, after providing a hearing to the Petitioner. The Court found this statement to be satisfactory and stated that it addressed the Petitioner's grievance. The Petitioner was advised to bring to the Commissioner's notice the court decisions it relied upon during the hearing. The Court did not decide on the substantive merits of the Petitioner's claim for transitional credit but disposed of the petition based on the Respondent's undertaking.
Facts
The Petitioner, Adinath Agro Processed Foods Pvt. Ltd., filed a writ petition before the Bombay High Court challenging the action of the Respondent authorities in not re-opening the GSTN Portal to allow them to upload details of Transitional Credit. The Petitioner claimed they were unable to avail this credit due to technical glitches in filing the online TRANS-1 form when the Central Goods & Services Tax Act, 2017 (CGST Act) was introduced. The Petitioner had made a request on June 4, 2019, to Respondent No.1, the Commissioner, CGST, Pune-II, for permission to avail the transitional credit available as of July 1, 2017. The petition sought to compel the respondents to open the portal for this purpose.
Key Issues
1. Whether the Respondent authorities are obliged to re-open the GSTN Portal to allow the Petitioner to upload details of Transitional Credit, considering the Petitioner's inability to do so due to technical glitches in filing TRANS-1 under the CGST Act, 2017. The Petitioner argued that the Respondents are obligated to open the GSTN Portal for them to upload the requisite details of Transitional Credit, relying on decisions of various Courts on identical facts. The Petitioner contended that technical glitches prevented them from filing the online TRANS-1 form, thus hindering their ability to claim the credit available at the introduction of the CGST Act. The Respondents, through their counsel, stated that Respondent No.1 would pass an appropriate order on the Petitioner's application dated June 4, 2019, within three weeks after hearing the Petitioner.
Sections Cited
CGST Act, 2017
AI-generated summary — verify with the full judgment below
wp-10782-2019
IN THE HIGH COURT OF JUDICATURE AT BOMBAY APPELLATE SIDE CIVIL JURISDICTION WRIT PETITION NO. 10782 OF 2019 Adinath Agro Processed Foods Pvt. Ltd., .. Petitioner. v/s. The Chief Commissioner of Goods and Services Tax (Central) & Central Excise, Pune & Others .. Respondents. Mr. P. V. Surte, for the Petitioner. Mr. Karan Adik with Ms. Maya Majumdar, for the Respondents. CORAM: M.S.SANKLECHA & NITIN JAMDAR, JJ. DATE : 15th NOVEMBER, 2019. P.C:- This Petition under Article 226 of the Constitution of India, challenges action of the Respondents in not re-opening the GSTN Portal and allowing the Petitioner to upload the requisite details of Transitional Credit available to it when the Central Goods & Services Tax Act, 2017 (CGST Act), was introduced. It is the case of the Petitioner that, they could not avail of the Transitional Credit available to it in view of technical glitches in filing online TRANS-1 under the CGST Act. 2 The Petitioner’s have by its communication dated 4th June, 2019, requested the Respondent No.1- Commissioner,, CGST, Pune-II,
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Bombay High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.