Shirdi Industries Limited vs. The Central Board Of Indirect Taxes And Customs
Original PDF →Facts
The petitioner, a taxpayer, sought to upload a revised TRAN-1 Form to claim transitional credit under the Goods and Services Tax (GST) regime. The petitioner had initially submitted the TRAN-1 Form within the stipulated time but encountered an error during submission and wished to revise it. However, the deadline for submitting a revised TRAN-1 Form had passed. The petitioner approached the High Court seeking a writ of mandamus to direct the respondents (revenue authorities) to allow the uploading of transitional credit in the Electronic Credit Ledger, either by permitting the revised TRAN-1 Form or by entertaining the application manually and allowing the filing of GSTR-3B returns. The petitioner also sought to prevent coercive action and ensure the transitional credit did not lapse.
Held
The Court decided to dispose of 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 details of the 02.08.2022 order are not elaborated in this judgment, the respondents' concession indicates that the Court's prior ruling likely provided a mechanism or direction for taxpayers in similar situations, where deadlines for filing or revising transitional credit forms had expired. The reasoning appears to be based on the principle of consistency and adherence to previous judicial pronouncements on similar matters. The operative direction is that the writ petition is decided in terms of the aforementioned prior order. No specific issue was expressly left undecided, as the matter was resolved by reference to a previous judgment.
Key Issues
1. Whether the petitioner should be allowed to upload a revised TRAN-1 Form for claiming transitional credit, or if the respondents should entertain the application manually, given the expiry of the submission deadline? (Question of law and fact, concerning the interpretation and application of GST provisions related to transitional credit and filing of returns). Petitioner's Arguments: The petitioner contended that they had submitted the initial TRAN-1 Form within time but faced an error, necessitating a revision. As the deadline for revision had passed, they sought the court's intervention. They relied on the fact that similar controversies had been decided by the High Court in previous orders, specifically citing an order dated 02.08.2022 in WPMS No. 975 of 2020 and other connected petitions. Revenue's Arguments: The learned counsel for the respondents did not dispute the petitioner's submission regarding the previous orders of the Court. They fairly submitted that the present writ petition could also be decided in terms of the aforementioned order dated 02.08.2022.
Sections Cited
CGST Rules 120A
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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. 2264 of 2018 Hon’ble Manoj Kumar Tiwari, J.
Mr. Aditya Singh, Advocate for the petitioner.
Mr. Shobhit Saharia, Advocate for the respondents.
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 a writ, order or direction, in the nature of mandamus directing the respondents to allow the uploading of Transitional credit in Electronic Credit Ledger, in accordance with the approved resolution plan dated 12.12.2017, and passed by Ld. NCLT (Annexure No. 8) r/w the clarificatory order dated 7.05.2018, passed by the Ld. NCLT (Annexure No. 10) say within two weeks from the date of passing the order and/or in the event if Transitional Credit Claim cannot be uploaded in TRAN-1 Form (with supporting documents), then the respondents may entertain the application of the petitioner manually & allow filing of GSTR-3B returns.
(b) It is most respectfully prayed, that this Hon’ble Court, shall most graciously be pleased, to issue a writ, order or direction; in the nature of mandamus, directing the respondents, to allow the revision of Transitional credit under CGST Rules 120A, already uploaded earlier by the Petitioner in the Electronic Credit Ledger under ARN No.
AA050817033796T on 27/08/2017; say within two weeks, from the date of passing the order; and/or in the event, if the Transitional Credit Claim cannot be revised, then the respondents may entertain the application of the petitioner manually.
(c) It is therefore most respectfully prayed, that pending the disposal of the petition; this Hon’ble Court, shall most graciously be pleased, to grant ad-interim relief, that no coercive action, shall be taken; and the transitional credit; and input credit in respect of supplies received from 1/7/2017 onwards, shall not lapse; due to non- filing of returns electronically.”
Learned counsel for petitioner submits that similar controversy has been decided by this Court vide order dated 02.08.2022 passed in WPMS No. 975 of 2020 and other connected petitions.
Learned counsel for respondents do not dispute the said submission made on behalf of learned counsel for petitioner, and he fairly submits that this writ petition can also be decided in terms of the order dated 02.08.2022 passed in WPMS No. 975 of 2020. Accordingly, writ petition is decided in terms of order dated 02.08.2022 passed by this Court in WPMS No. 975 of 2020 and other connected petitions.
(Manoj Kumar Tiwari, J.)
2022 Navin
Reproduced from the public record of the Uttarakhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.