M/S Dmk Agri Business vs. Union Of INDIA
Facts
The petitioner, M/s Dmk Agri Business, sought several reliefs, including the ability to file TRAN-1 to claim eligible duties and taxes credit. The petitioner argued that the web portal was not operating to allow this. The respondents did not dispute the petitioner's claim for this specific relief, acknowledging it in light of the Supreme Court's order in Union of India & Anr. Vs. FILCO Trade Centre Pvt. Ltd & Anr. The petitioner also challenged the validity of the proviso to Rule 117 of the Central Goods and Services Tax Rules, 2017. The respondents pointed out that this issue had already been decided by the High Court in M/s Anupam Motors Vs. Union of India & Ors.
Held
The Court held that the petitioner is entitled to the relief of filing TRAN-1 to claim eligible credit of duties and taxes, in terms of the Supreme Court's directions in Union of India & Anr. Vs. FILCO Trade Centre Pvt. Ltd & Anr. This includes the opening of the common portal for filing concerned forms for availing transitional credit through TRAN-1 and TRAN-2 for two months, verification of claims by concerned officers, and reflection of allowed transitional credit in the Electronic Credit Ledger. However, the Court found that the challenge to the proviso to Rule 117 of the Central Goods and Services Tax Rules, 2017, had already been decided by this Court in M/s Anupam Motors Vs. Union of India & Ors. Therefore, the petitioner is not entitled to any relief concerning the challenge to the proviso to Rule 117. All other reliefs sought by the petitioner, not covered by these two points, were not dealt with, and the petitioner was granted liberty to seek them in a separate petition. The petition was disposed of accordingly.
Key Issues
1. Whether the petitioner is entitled to file TRAN-1 to claim eligible credit of duties and taxes, considering the Supreme Court's directions in Union of India & Anr. Vs. FILCO Trade Centre Pvt. Ltd & Anr.? - Petitioner's contention: The petitioner is entitled to this relief based on the Supreme Court's order, which directed the opening of a common portal for filing TRAN-1 and TRAN-2 forms. - Revenue's contention: The respondents do not dispute this relief in view of the Supreme Court's order. 2. Whether the proviso to Rule 117 of the Central Goods and Services Tax Rules, 2017, is valid and whether the petitioner is entitled to challenge it? - Petitioner's contention: The petitioner challenges the validity of the proviso to Rule 117. - Revenue's contention: The respondents argue that this issue has already been decided by the High Court in M/s Anupam Motors Vs. Union of India & Ors., rendering it no longer res integra.
Sections Cited
Rule 117
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 4581/2020 M/s Dmk Agri Business, 131, Kanchan, Kota Road, Baran, Rajasthan-325205, Through Its Proprietor Shri Dharmesh Goyal S/o Shri Mahendra Kumar Gupta. ----Petitioner Versus
Union Of India, Through Secretary, Finance Department, Government Of India, New Delhi.
The Chairman, Gst Council Government Of India, New Delhi.
The State Of Rajasthan, Through Finance Secretary, Government Of Rajasthan, Secretariat, Jaipur.
Chief Commissioner, Central Goods And Service Tax, Jaipur.
Commissioner, State Goods And Services Tax, Kar Bhawan, Jaipur. ----Respondents For Petitioner(s) : Mr. Pankaj Ghiya with Mr. Mayank Vyas For Respondent(s) : Mr. Devesh Yadav on behalf of Mr. R.D. Rastogi, ASG Mr. Sheetanshu Sharma Mr. Anand Sharma Mr. Kinshuk Jain HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE VINOD KUMAR BHARWANI Order 17/08/2022 At this stage when this petition comes up on hearing, learned counsel for the petitioner would submit that the writ petitioner claims several reliefs including the action of the respondents in not allowing him to file TR
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