Satyam Auto Component Private Limited vs. Union Of INDIA, Through Secretary
Held
The Court decided the writ petition in terms of its previous order dated 02.08.2022 passed in WPMS No. 975 of 2020 and other connected petitions. While the specific findings on the arbitrariness of Rule 120A and the Commissioner's Order, or the entitlement to claim credit in GSTR-3B, are not detailed in this judgment, the operative direction implies that the relief granted in the earlier case would apply. The ratio decidendi would be that if a similar controversy has been decided by the Court, subsequent petitions with identical facts and prayers can be disposed of in terms of the earlier judgment, especially when the revenue concedes to this approach. The Court directed that the writ petition be decided in terms of the order dated 02.08.2022.
Facts
The petitioner sought to file a revised TRAN-1 Form to claim input tax credit (ITC) under the GST regime. The petitioner had initially filed TRAN-1 but encountered an error during submission and wished to correct it. However, the time limit for submitting a revised TRAN-1 had expired. The petitioner approached the High Court seeking directions to allow them to claim the left-out credit, either by re-opening the revision option for TRAN-1 or by allowing them to claim it in their monthly GSTR-3B returns. The petitioner also sought a declaration that the conditions in Rule 120A of the CGST Rules 2017 and an Order of the Commissioner dated 15-11-2017 were arbitrary and violative of Articles 14 and 19(1)(g) of the Constitution of India. The revenue did not dispute the petitioner's submissions.
Key Issues
1. Whether the conditions prescribed in Rule 120A of the CGST Rules 2017 and the Order of the Commissioner dated 15-11-2017 are arbitrary and violative of Article 14 and Article 19(1)(g) of the Constitution of India? 2. Whether the Petitioner is entitled to claim left-out input tax credit under the GST regime by directing the government to re-open the revision option of TRAN-1 or to allow the Petitioner to claim the credit in the monthly return in from GSTR-3B? The petitioner argued that the conditions for revising TRAN-1 were arbitrary and violated their fundamental rights to equality and to practice a trade or business. They contended that they should be allowed to claim the credit they were entitled to, either through a revised TRAN-1 or by inclusion in GSTR-3B. The petitioner relied on a previous order of the High Court dated 02.08.2022 in WPMS No. 975 of 2020 and other connected petitions. The respondent revenue did not dispute these submissions and fairly submitted that the writ petition could be decided in terms of the aforementioned order.
Sections Cited
Rule 120A
AI-generated summary — verify with the full judgment below
SL. No Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGES’S ORDERS
WPMS No. 1554 of 2018 Hon’ble Manoj Kumar Tiwari, J.
Mr. Pankaj Miglaini, Advocate for the petitioner.
Mr. Shobhit Saharia, Advocate for the respondent nos. 2 & 3. Heard learned counsel for the parties.
Learned counsel for petitioner submits that petitioner had submitted Tran-1 Form within time, however, due to some error at the time of submission of Form, petitioner wanted to submit revised Tran-1 Form. As the time for submitting revised Tran-1 Form was over, therefore, petitioner has approached this Court. The reliefs sought by petitioner in this writ petition are as follows:-
“A. issue an appropriate writ, order or directions declaring that the conditions prescribed in Rule 120A of the CGST Rules 2017 and Order of Commissioner dated 15-11-2017 is arbitrary and violative of Article 14 of the Constitution of India; Article 19(1)(g) of the Constitution of India.
B. issue an appropriate writ, order or direction holding and declaring that the Petitioner is also en
The judgment continues below.
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