M/S Ralas Motors vs. Union Of INDIA

Held

The High Court of Chhattisgarh, Bilaspur, disposed of the writ petition in light of the directions passed by the Hon'ble Supreme Court in Union of India & another Vs. Filco Trade Centre Pvt. Ltd. & another. The Supreme Court's directions included directing the Goods and Service Tax Network (GSTN) to open a common portal for filing concerned forms for availing transitional credit through TRAN-1 and TRAN-2 for a period of two months (September 1, 2022, to October 31, 2022). Any aggrieved registered assessee was directed to file the relevant form or revise the already filed form. GSTN was to ensure no technical glitches during this period. The concerned officers were given 90 days thereafter to verify the veracity of the claim and pass appropriate orders on merits after granting a reasonable opportunity to the parties. Subsequently, the allowed transitional credit was to be reflected in the Electronic Credit Ledger. The Supreme Court also suggested that the GST Council may issue appropriate guidelines to field formations in scrutinizing claims. The High Court's order essentially adopted these Supreme Court directions for the present petitioner.

Facts

The petitioner, M/s Ralas Motors, through its partner Mr. Manish Raj Singhania, filed a writ petition before the High Court of Chhattisgarh, Bilaspur. The petitioner sought a direction to the respondents to reopen the GSTN Portal for revising/rectifying the GST TRAN-1 form. The purpose was to file supporting documents for claiming input tax credit amounting to Rs. 17,13,612/-. The petitioner also requested processing of the electronic and manual copies of the Form GST TRAN-1 and allowance of eligible transitional credit as per Section 140 of the CGST Act, to be credited to their electronic credit ledger. The respondents, including the Union of India and various GST authorities, were represented by no counsel.

Key Issues

1. Whether the petitioner is entitled to a direction to reopen the GSTN Portal for revising/rectifying the GST TRAN-1 form to claim input tax credit of Rs. 17,13,612/-, as per Section 140 of the CGST Act? Petitioner's Argument: The petitioner argued that they are entitled to the relief sought, relying on the directions issued by the Hon'ble Supreme Court in the case of Union of India & another Vs. Filco Trade Centre Pvt. Ltd. & another. This judgment, according to the petitioner, provides a mechanism for aggrieved registered assessees to file or revise relevant forms for availing transitional credit. Respondents' Argument: The judgment records no specific argument from the respondents.