Kishan Gupta Proprietor Of Ms Saawariya Lam 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. The Supreme Court had directed GSTN to open a common portal for filing transitional credit forms (TRAN-1 and TRAN-2) for a specified period, and subsequently extended this period. The Court noted that the petitioner, who could not submit their TRAN-1 application earlier, should be allowed to submit it within the extended window period granted by the Apex Court. 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, Kishan Gupta, sought a direction from the Jharkhand High Court to allow him to file Form GST TRAN-I to carry forward transitional credit from the pre-GST regime to the GST regime. His prior representation to do so 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-1 and TRAN-2 forms for two months from September 1, 2022, to October 31, 2022. A subsequent order extended this period by four weeks, making the portal available from October 2, 2022, for 60 days. The petitioner argued that his case falls within the scope of these Supreme Court directions.

Key Issues

1. Whether the petitioner is entitled to file Form GST TRAN-I to carry forward transitional credit, considering 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. (supra) 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. The petitioner argued that since the Supreme Court has directed the opening of a common portal for filing TRAN-1 and TRAN-2 forms and extended the time for it, they should also be allowed to avail this window period for filing their TRAN-1 application. Revenue/State's Argument: The counsel for CGST, GSTN, and the State of Jharkhand agreed with the petitioner's submission that their case is covered by the directions issued by the Apex Court in the Filco Trade Centre Pvt. Ltd. (supra) case.