M/S.Sri Sakthi Gas Agencies vs. Goods And Service Tax Council
Original PDF →Facts
The petitioner, M/s. Sri Sakthi HP Gas Agencies, filed a writ petition seeking a Mandamus to direct the Goods and Service Tax Council (1st Respondent) to enable them to file TRAN-1 electronically or accept a manually filed TRAN-1. The petitioner sought to avail transitional credit. The respondents include various GST authorities and the GST Network. The court noted that the issue was covered by a previous order of the same High Court in the case of M/s. A-One Tiles and M/s. Arihant Marble, which in turn followed a Supreme Court judgment in Union of India and another V. Filco Trade Centre Private Limited and another. The petitioner's counsel made an endorsement indicating their inclination to avail the benefits extended by the aforesaid order.
Held
The Court held that the issue was covered by its previous order in W.P.Nos.8870 and 8877 of 2019, which followed the Supreme Court's judgment in Union of India and another V. Filco Trade Centre Private Limited and another. The Supreme Court's directions, as extracted and followed by the High Court, mandated that the Goods and Service Tax Network (GSTN) open the common portal for filing TRAN-1 and TRAN-2 for two months from September 1, 2022, to October 31, 2022. Any aggrieved registered assessee was permitted to file or revise the relevant form, irrespective of prior writ petitions or ITGRC decisions. The GSTN was directed to ensure no technical glitches, and concerned officers were given 90 days thereafter to verify claims and pass orders. The ratio decidendi is that eligible assessees should be provided a mechanism to claim transitional credit, even if they missed the original deadlines, in light of judicial pronouncements addressing technical difficulties and procedural lapses. The writ petition was disposed of in terms of these directions, with the petitioner indicating their intent to avail the benefit.
Key Issues
1. Whether the petitioner, as an aggrieved registered assessee, is entitled to file the TRAN-1 form for availing transitional credit or revise an already filed form, irrespective of whether a writ petition was filed or the case was decided by the Information Technology Grievance Redressal Committee (ITGRC)? This issue turns on the interpretation and application of the directions issued by the Supreme Court in Union of India and another V. Filco Trade Centre Private Limited and another, as adopted by this Court. Petitioner's Contention: The petitioner, through their counsel, indicated their inclination to avail the benefit extended by the Supreme Court's order in Filco Trade Centre, implying they seek the opportunity to file or revise their TRAN-1 form. Revenue/State's Contention: The revenue/state did not present any arguments against the petitioner's claim, as the matter was being disposed of based on the precedent set by the Supreme Court and the High Court's previous order.
Sections Cited
TRAN-1, TRAN-2
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER This writ petition is filed praying for a writ of Mandamus directing the 1st Respondent to enable the Petitioner to either open the portal so as to enable the Petitioner to again file TRAN-1 electronically or to accept a manually filed TRAN-1. 2/6 https://www.mhc.tn.gov.in/judis
It is submitted by the learned counsels for both the parties that the issue stands covered by the order of this Court in the case of M/s.A-One Tiles and M/s.Arihant Marble, Represented by its Proprietor Vs The Assistant Commercial Tax Officer and others (W.PNos.8870 and 8877 of 2019, dated 16.08.2022) wherein, the judgment of the Hon'ble Supreme Court in the case of Union of India and another V.Filco Trade Centre Private Limited and another (SLP (C) Nos.32700 – 32710 of 2018, dated 22.07.2022) was followed. The relevant portion of the order of this Court in W.P.Nos.8870 and 8877of 2019, dated 16.08.2022 is extracted below: “In light of the recent judgment of the Hon'ble Supreme Court in the case of Union of India and another V. Filco Trade Centre Pvt. Ltd. and another (SLP (C) Nos.32700 – 32710 of 2018 dated 22.07.2022), learned counsel for the petitioner, on instructions from the petitioner, would convey that the petitioner is inclined to avail the benefit extended to the assessees in the aforesaid order. An endorsement is also made to the aforesaid effect.
The Hon'ble Court, has, in the aforesaid matter, issued a series of directions as extracted below: 1.Goods and Service Tax Network (GSTN) is directed to open common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022. 2. Considering the judgments of the High Courts on the then prevailing peculiar circumstances, any aggrieved registered assessee is directed to file the relevant form or revise the already filed form 3/6 https://www.mhc.tn.gov.in/judis irrespective of whether the taxpayer has filed writ petition before the High Court or whether the case of the taxpayer has been decided by Information Technology Grievance Redressal Committee (ITGRC).
GSTN has to ensure that there are no technical glitch during the said time.
The concerned officers are given 90 days thereafter to verify the veracity of the claim/transitional credit and pass appropriate orders thereon on merits after granting appropriate reasonable opportunity to the parties concerned.
Thereafter, the allowed Transitional credit is to be reflected in the Electronic Credit Ledger.
If required GST Council may also issue appropriate guidelines to the field formations in scrutinizing the claims.
In specific, direction No.2 permits 'any aggrieved registered assessee' to file a form seeking Transitional credit or revision thereof.”
The Writ Petition stands disposed of on the above terms. An endorsement has been made by the learned counsel for the petitioner stating that the petitioner is inclined to avail the benefit extended to the assessees in the aforesaid order . No costs.
2022 Index : Yes / No Internet : Yes/ No sn 4/6 https://www.mhc.tn.gov.in/judis To 1.The Chairman, The Goods and Service Tax Council, Department of Finance, New Delhi. 2.The Principal Chief Commissioner, Goods and Services Tax Act, GST Bhavan, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034. 3.The Secretary, The Union of India, Ministry of Finance, Department of Revenue, North Block, New Delhi-110 001. 4.The Chairman, Goods and Service Tax Network (GSTIN), East Wing, World Mark-1, 4th Floor, Tower B, Aerocity, Indira Gandhi International Airport, New Delhi-110 037. 5.The Nodal Officer/The Joint Commissioner (ST), Office of the Joint Commissioner (ST), Commercial Taxes Buildings, Trichy. 6.The Assistant Commissioner (ST), Srirangam Assessment Circle, Trichy. 5/6 https://www.mhc.tn.gov.in/judis MOHAMMED SHAFFIQ, J.
sn
2022 6/6 https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.