Ms Poorva Motors PVT LTD Through Its Director Namely Sri Ravindra Kumar vs. Union Of INDIA Through The Pr Commissioner Central Goods And Services Taxes And Central Excise
Held
The Court held that the issue raised by the petitioners was squarely covered by the judgment of the Apex Court in Union of India and another versus Filco Trade Centre Pvt. Ltd. and another, dated 22.07.2022. The Apex Court had directed that any aggrieved registered assessee could file the relevant form (TRAN-1 and TRAN-2) or revise an already filed form within a specific window period from 01.09.2022 to 31.10.2022. This direction was to be followed irrespective of whether the taxpayer had filed a writ petition before the High Court or whether their case had been decided by the Information Technology Grievance Redressal Committee (ITGRC). The Court noted that the learned counsel for the respondents admitted that the Apex Court's decision governed these cases. Consequently, the writ petitions were disposed of with a direction for the petitioners to avail the benefit of the window period provided by the Apex Court for filing or revising their GST-TRAN-1 forms.
Facts
Multiple petitioners, including M/s Jagdamba Traders, M/s K.P. Automobiles Private Limited, Krishna Automobiles, M/s Neptune Traders Private Limited, M/s Ambassador Vincom Private Limited, M/s Durgapur Ceramics and Alloys Pvt. Ltd., M/s Nischay Impex Private Limited, M/s Topsel Marketing Private Limited, and M/s Poorva Motors Pvt. Ltd., filed writ petitions before the Jharkhand High Court. The common grievance was their inability to file Form GST-TRAN-1 within the stipulated time to avail transitional credit under Section 140 of the CGST and JGST Act, 2017. Reasons cited included technical glitches on the GSTN portal, rejection of manual applications, and errors in filing. The petitioners sought directions to allow them to file or revise Form GST-TRAN-1.
Key Issues
1. Whether the petitioners are entitled to an opportunity to file or revise Form GST-TRAN-1 beyond the stipulated period to claim transitional credit, considering the technical difficulties and other reasons for non-compliance? (Question of law and mixed fact and law, turning on Section 140 of the CGST and JGST Act, 2017). Petitioner's contention: The petitioners argued that due to technical glitches on the GSTN portal, poor connectivity, and other procedural issues, they were unable to file Form GST-TRAN-1 within the prescribed time. They relied on the Apex Court's judgment in Union of India and another versus Filco Trade Centre Pvt. Ltd. and another, which provided a window for filing or revising such forms. Revenue/State's contention: The respondents, including the Union of India, GSTN, and the State of Jharkhand, did not contest the issue. Their counsel admitted that the directions issued in the Filco Trade Centre Pvt. Ltd. case would govern the cases of the individual petitioners.
Sections Cited
Section 140, Section 140(3)
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P (T) No. 1435 of 2020
M/s Jagdamba Traders (a proprietorship concern), Chaibasa through its Proprietor Shanti Devi Upadhyay
--- --- Petitioner Versus
The Union of India through the Commissioner, Central Goods & Services Tax & Central Excise, Jamshedpur
The Assistant Commissioner of Central Goods and Services Tax and Central Excise, Jamshedpur
The Superintendent, Central Goods and Services Tax and Central Excise, Jamshedpur
The State of Jharkhand through its Secretary cum Commissioner, Commercial Taxes Department, Ranchi
The Deputy Commissioner of State Taxes, Chaibasa Circle, Chaibasa, West Singhbhum
--- --- Respondents With W.P (T) No. 1434 of 2020 M/s K.P. Automobiles Private Limited, Ranchi through its Director Dr. Rakesh Kumar Singh
--- --- Petitioner Versus
The Union of India through the Principal Commissioner, Central Goods and Services Taxes and Central Excise, Ranchi
The Assistant Commissioner of Central Excise and Services Tax and Central Excise, Ranchi
The Secretary-cum-Commissioner, Commercial Taxes Department, Ranchi
The Deputy Commissi
The judgment continues below.
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