R P M Medicare Through One Of Its Partner Mr Manoj Kumar Drolia vs. The Goods And Services Tax Network Represented By Its Chairman

Held

The Court held that the petitioner's case is covered by the directions of the Supreme Court in Union of India & another Vs. Filco Trade Centre Pvt. Ltd. & another. The Court noted that the Supreme Court had directed GSTN to open the common portal for filing concerned forms for availing transitional credit through TRAN-1 and TRAN-2 for a specified period, and subsequently extended this time. The reasoning was based on the Supreme Court's explicit directions allowing any aggrieved registered assessee to file or revise forms, irrespective of prior litigation. Therefore, the petitioner, who could not submit its TRAN-1 application earlier, was permitted to submit it within the window period as per the Apex Court's directions. The case of the petitioner was directed to abide by the directions passed by the Supreme Court. The Court did not expressly leave any issue undecided.

Facts

The petitioner, R.P.M. Medicare, sought a direction to file Form GST TRAN-I to carry forward transitional credit from the pre-GST regime to the GST regime. Their representation to do so was rejected by the Deputy Commissioner of State Tax, Ranchi, Special Circle, via an order dated January 5, 2021. The petitioner relied on the Supreme Court's judgment in Union of India & another Vs. Filco Trade Centre Pvt. Ltd. & another, which directed GSTN to open the common portal for filing TRAN-1 and TRAN-2 forms for two months from September 1, 2022. A subsequent order extended this period by four weeks. The petitioner argued that their case falls within the scope of these Supreme Court directions and they should be allowed to avail the granted window period.

Key Issues

1. Whether the petitioner is entitled to file Form GST TRAN-I to carry forward transitional credit, given the Supreme Court's directions in Union of India & another Vs. Filco Trade Centre Pvt. Ltd. & another? Petitioner's Argument: The petitioner contended that the Supreme Court's decision in Filco Trade Centre Pvt. Ltd. allows any aggrieved registered assessee to file or revise relevant forms, irrespective of whether a writ petition was filed or the case was decided by the ITGRC. They argued that since their case falls within the scope of the Apex Court's directions, they should be permitted to file TRAN-1 within the extended window period granted by the Supreme Court. Revenue/State's Argument: The counsel for CGST, GSTN, and the State of Jharkhand agreed that the petitioner's case is covered by the directions issued by the Supreme Court in Filco Trade Centre Pvt. Ltd.