M/S. Amar Auto Agency vs. The Union Of INDIA
Held
The High Court held that the issues involved in the writ petition have been resolved by the Supreme Court of India's judgment dated August 29, 2018. The Supreme Court had directed the Goods and Service Tax Network (GSTN) to open a common portal for filing TRAN-1 and TRAN-2 forms for two months from September 1, 2022, to October 31, 2022. This period was further extended to November 30, 2022, by Circular No. 180/12/2022-GST dated September 9, 2022. The Court found that this extended opportunity to file the forms addressed the grievance raised by the petitioner in the writ petition. Consequently, the instant writ petition was disposed of in light of these developments.
Facts
The petitioner, M/s. Amar Auto Agency, filed a writ petition before the Rajasthan High Court. The core of the dispute, though not explicitly detailed in this order, pertains to the petitioner's ability to avail transitional credit under GST. The Supreme Court of India, in a judgment dated August 29, 2018, in Special Leave to Appeal (C) No(s).32709-32710/2018, had issued directions concerning the filing of TRAN-1 and TRAN-2 forms for availing transitional credit. The Rajasthan High Court, in the present order dated November 25, 2022, noted that the issues involved in the writ petition had been resolved by the Supreme Court's directions.
Key Issues
1. Whether the petitioner is entitled to an opportunity to file or revise TRAN-1 and TRAN-2 forms for availing transitional credit, considering the Supreme Court's directions. Petitioner's Contention: The petitioner, by filing this writ petition, sought a remedy related to transitional credit. The Supreme Court's directions, as interpreted by the High Court, provide a mechanism for all aggrieved registered assessees to file or revise these forms. Respondents' Contention: The respondents, represented by various counsels, were parties to the Supreme Court proceedings. The Supreme Court's judgment provided a comprehensive solution for a class of assessees, including those who may have filed writ petitions or whose cases were decided by the ITGRC.
Sections Cited
TRAN-1, TRAN-2
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 4645/2019 M/s. Amar Auto Agency, Anadara Road, Sirohi. Through Its Partner Smt. Shashi Kala Deora, W/o. Khetaram Ji Deora, Aged About 49 Years. ----Petitioner Versus
The Union Of India, Through Commissioner (Gst). Ministry Of Finance, Department Of Revenue, Central Board Of Excise And Customs, New Delhi.
The Commissioner, Central Goods And Service Tax Commissionerate, Jaipur.
The Assistant Commissioner, State Of Rajasthan, Gst, Sirohi.
Gst Council Secretariat, 5Th Floor, Tower Ii, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi. 110
Gstn (Goods And Service Tax Network), East Wing, 4Th Floor, World Mark-1, Aerocity, New Delhi 110037), Through Its Secretary. ----Respondents For Petitioner(s) : Mr. Rahul Sharma For Respondent(s) : Mr. Rajvendra Saraswat Mr. Kesar Singh, on behalf of Mr. Hemant Dutt HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE KULDEEP MATHUR Order 25/11/2022 Issues involved in this writ petition have been resolved by Hon’ble the Supreme Court of India vide Judgment dated 29.08.2018 passed in Special Leave to Appeal (C) No(s).32709- 327
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.