M/S. R.M. Agency vs. State Of Rajasthan
Held
The Court held that the grievance raised by the petitioner in the writ petition has been ventilated and resolved. This is based on the directions issued by the Supreme Court of India in its judgment dated August 29, 2018. The Supreme Court had directed 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, commencing from September 1, 2022, to October 31, 2022. This period was subsequently extended until November 30, 2022, as per GST Policy Wing Circular No. 180/12/2022-GST dated September 9, 2022. Consequently, the opportunity to file or revise the relevant forms has been made available to all concerned parties, including the petitioner. The Court noted that the Supreme Court's directions also included a timeline for concerned officers to verify claims and pass appropriate orders. Therefore, the writ petition was disposed of in light of these developments.
Facts
The petitioner, M/s. R.m. Agency, filed a writ petition before the Rajasthan High Court at Jodhpur challenging an action or order related to GST. The respondents were the State of Rajasthan, the GST Council, and the GST Network (GSTN). The petitioner's grievance pertained to the ability to file or revise forms for availing transitional credit, specifically TRAN-1 and TRAN-2. An interlocutory application (I.A. No. 01/2022) was filed for the disposal of the writ petition. The court was informed that the issues involved had been resolved by a judgment of the Supreme Court of India dated August 29, 2018, in Special Leave to Appeal (C) No(s). 32709-32710/2018.
Key Issues
1. Whether the petitioner is entitled to an opportunity to file or revise their TRAN-1 and TRAN-2 forms for availing transitional credit, considering the Supreme Court's directions. Petitioner's Contention: The petitioner's grievance, as raised in the writ petition, has been ventilated and resolved by the Supreme Court's directions. The Supreme Court directed GSTN to open a common portal for filing/revising TRAN-1 and TRAN-2 forms for two months (September 1, 2022, to October 31, 2022), and this period was further extended to November 30, 2022, by a GST Policy Wing Circular. This effectively addresses the petitioner's underlying concern regarding the opportunity to claim transitional credit. Revenue/State's Contention: Not recorded in the judgment. The judgment proceeds on the basis of the Supreme Court's order and subsequent circular, implying acceptance of the resolution mechanism.
Sections Cited
TRAN-1, TRAN-2
AI-generated summary — verify with the full judgment below
(1 of 3) [CW-6911/2019] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 6911/2019 M/s. R.m. Agency, (Proprietor Manoj Nagpal, Aged 43 Years) Having Principal Place Of Business At Nagpal Complex, Opposite Drm Office, Bikaner (Rajasthan)- 334001. ----Petitioner Versus
State Of Rajasthan, Through Office Of The Assistant Commissioner, Rajasthan Goods And Service Tax, Circle- B, Ac/ Cto Ward, Bikaner, Rajasthan.
The Goods And Service Tax Council (Gst Council), Office Of The Gst Council Secretariat Through Its Secretary, 5Th Floor, Tower Ii, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi- 110 001. 3. Goods And Service Tax Network (Gstn) Through Its Ceo, East Wing, Worldmark 1, 4Th Floor, Tower B, Aerocity, New Delhi- 110037. ----Respondents For Petitioner(s) : Mr. Falgun Buch For Respondent(s) : Mr. Vijay Kumar HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE KULDEEP MATHUR Order 14/12/2022 I.A. No.01/2022 has been moved by learned counsel Shri Rajvendra Saraswat for disposal of the instant writ petition wherein it is averred that the issues involved in this writ petition have been resolved by Hon’ble the Supreme
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