Sanjay Agencies Through Its Sole Proprietor Pushpa Devi Drolia vs. The Goods And Services Tax Network Represented By Its Chairman

Held

The Court held that all the writ applications involve similar issues that are covered by a previous order of a co-ordinate Bench in V. S. International Vs. The Goods and Services Tax Network and Others. The Court directed that if the petitioners have already submitted applications to the Nodal Officer for their transitional input tax credits, the Nodal Officer shall forward these claims to the Information Technology Grievances Redressal Committee. If any petitioner has not yet submitted an application, they must do so by filling up Form GST TRAN-I and submitting it to the Nodal Officer within three weeks from the date of the order. The Nodal Officer is then required to forward these claims to the Information Technology Grievances Redressal Committee within a further four weeks. The Information Technology Grievances Redressal Committee is tasked with taking a final decision on all these matters expeditiously. Any objections raised by the State, such as the discrepancy noted in W.P.(T) No. 784 of 2019, can also be decided by this Committee.

Facts

These are a batch of writ petitions filed by various entities, including Sanjay Agencies, R.P.M. Medicare, R.P.M. Associates, M/S R.P.M. Pharma, Naresh Kumar Agarwal, M/S Kamal Agencies, M/S R.P.M. Distributors, and Kishan Gupta. The petitioners are seeking to claim transitional input tax credits for which they had filed Form GST TRAN-I. In one specific petition, W.P.(T) No. 784 of 2019, the respondent State noted a discrepancy between the transitional credit amount filed in Form GST TRAN-I and the amount claimed in the writ application. The petitioners are challenging the inaction or inability to process their claims for these transitional credits.

Key Issues

1. Whether the petitioners are entitled to claim transitional input tax credits for which Form GST TRAN-I was filed, and if so, what is the procedure for resolving disputes regarding the amounts claimed. Petitioner's Contention: The petitioners have filed Form GST TRAN-I to claim transitional input tax credits and are seeking the Court's intervention to facilitate the processing and grant of these credits. They argue that the system's failure or administrative hurdles are preventing them from accessing their legitimate credits. Revenue/State's Contention: In W.P.(T) No. 784 of 2019, the respondent State has raised an objection regarding a difference between the amount of transitional credit filed in GST TRAN-I and the amount claimed by the petitioner. However, the State does not appear to have raised any objection to the general principle of claiming transitional credits or the procedure outlined by the Court.