Ms Kamal Agencies Through Its Authorized Signatory Sri Nawal Kishore Agarwal 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 issued by the Supreme Court in Union of India & another Vs. Filco Trade Centre Pvt. Ltd. & another, and the subsequent order extending the time for opening the GST common portal. The Supreme Court had directed GSTN to open a common portal for filing TRAN-1 and TRAN-2 forms for a specified period, allowing any aggrieved registered assessee to file or revise their forms. The Court noted that the time for opening the portal had been extended by four weeks from the date of the Supreme Court's order on September 2, 2022. Therefore, the petitioner, who could not submit their TRAN-1 application earlier, was permitted to submit it within the extended window period as per the Apex Court's directions. The Court disposed of the writ petition in accordance with these directions.

Facts

The petitioner, M/s. Kamal Agencies, 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 was rejected by the Deputy Commissioner of State Tax, Ranchi, on 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 a common portal for filing TRAN-I and TRAN-2 forms for two months from September 1, 2022, to October 31, 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 file their TRAN-1 application within the granted window.

Key Issues

1. Whether the petitioner, M/s. Kamal Agencies, is entitled to file Form GST TRAN-I to carry forward transitional credit, despite the rejection of their representation by the Deputy Commissioner of State Tax, Ranchi, in light of the Supreme Court's directions in Union of India & another Vs. Filco Trade Centre Pvt. Ltd. & another? Petitioner's Arguments: The petitioner contended that the Supreme Court in Filco Trade Centre Pvt. Ltd. allowed 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 the Supreme Court's subsequent order extending the portal opening period further validates their claim, as their writ petition was filed prior to these directions but their case falls within their scope. Revenue/State's Arguments: The learned counsel for CGST, GSTN, and the State of Jharkhand agreed with the petitioner's submission that their case is covered by the directions passed by the Apex Court in Filco Trade Centre Pvt. Ltd.