M/S Mg Polyplast Industries Private Limited vs. Union Of INDIA
Facts
The petitioner, M/s Mg Polyplast Industries Private Limited, sought to file Form TRAN-1 to claim eligible credit of duties and taxes. Initially, the petition sought broader reliefs, but the petitioner, at the hearing, pressed only for a direction to the respondents to allow them to file Form TRAN-1 by operating the web portal. The petitioner relied on a recent order of the Supreme Court in Union of India & Anr. Versus FILCO Trade Centre Pvt. Ltd. & Anr. The respondent, Superintendent, Central Goods and Services Tax Range-XXII, appeared and agreed to dispose of the petition in terms of the Supreme Court's order.
Held
The Court held that the petition should be disposed of in terms of the order passed by the Hon'ble Supreme Court in Union of India & Anr. Versus FILCO Trade Centre Pvt. Ltd. & Anr. The Supreme Court's directions included directing the Goods and Service Tax Network (GSTN) to open a common portal for filing Form TRAN-1 and TRAN-2 for two months (September 1, 2022, to October 31, 2022). Any aggrieved registered assessee was permitted to file or revise the relevant form, irrespective of whether they had filed a writ petition or if their case was decided by the ITGRC. The GSTN was to ensure no technical glitches occurred. The concerned officers were given 90 days thereafter to verify claims and pass orders. The Court granted liberty to the petitioner to seek the reliefs initially contained in clauses (a) and (b) of their petition by filing a separate petition, if advised.
Key Issues
1. Whether the petitioner should be allowed to file Form TRAN-1 to claim eligible transitional credit, considering the Supreme Court's directions in Union of India & Anr. Versus FILCO Trade Centre Pvt. Ltd. & Anr.? The petitioner argued that they should be permitted to file Form TRAN-1 to claim eligible credit of duties and taxes. They placed reliance on the Supreme Court's order dated 22.07.2022 in the case of Union of India & Anr. Versus FILCO Trade Centre Pvt. Ltd. & Anr., which directed the GSTN to open a common portal for filing TRAN-1 and TRAN-2 forms for a specified period. The respondent, through its counsel, agreed to the limited relief sought by the petitioner, stating that the petition could be disposed of in terms of the Supreme Court's order.
Sections Cited
TRAN-1, TRAN-2
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 4729/2020 M/s Mg Polyplast Industries Private Limited, F-191, 192 And G- 183, 184, Riico Industrial Area, Epip, Neemrana, Alwar, Rajasthan, 301705 Through Its Authorised Signatory Shri Sunil Kumar Sharma S/o Shri Ram Chandra Sharma Aged 36 Year (Approx). R/o Kasumbi Jakhlan, Kasumbi, Nagaur, Ladnu, Rajasthan 341304 ----Petitioner Versus
Union Of India, Through Its Secretary, Department Of Revenue, Ministry Of Finance No 137, North Block, New Delhi
Goods And Service Tax Network, Through Chairman, East Wing, Iv Floor, World Mark-1, Aerocity, New Delhi- 110037
State Of Rajasthan, Through Its Commissioner State Taxes, Commercial Taxes Department, Kar Bhawan, Jaipur
Superintendent, Central Goods And Services Tax Range- Xxii, Riico Colony, Near Telephone Exchange Office, Behror ----Respondents For Petitioner(s) : Mr. Jatin Harjai, Advocate with Mr. Mohit Kumar Soni, Advocate For Respondent(s) : Mr. Kinshuk Jain, Advocate with Mr. Saurabh Jain, Advocate HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MRS. JUSTICE SHUBHA MEHTA Judgment / Order 28/07/2022 Heard. Mr. Kinshuk Jai
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