M/S. Lmj Services LTD. vs. The Union Of INDIA And Ors.

CW/5212/2018HC RajasthanGSTCNR RJHC01030948201809 November 2022Bench: SANDEEP MEHTA,KULDEEP MATHUR3 pages

AI SummaryRemanded

Held

The High Court held that the grievance raised by the petitioner in the writ petition has been ventilated and resolved in view of the directions issued by the Supreme Court of India. The Supreme Court had directed GSTN to open a common portal for filing/revising TRAN-1 and TRAN-2 forms from September 1, 2022, to October 31, 2022, which was subsequently extended to November 30, 2022, by Circular No.180/12/2022-GST. This provided an opportunity for aggrieved registered assessees to file or revise their forms, irrespective of prior writ petitions or ITGRC decisions. The Supreme Court also mandated that concerned officers verify claims within 90 days and pass orders on merits after granting an opportunity to the parties. The High Court considered these directions as having addressed the petitioner's underlying grievance, leading to the disposal of the writ petition.

Facts

The petitioner, M/s. LMJ Services Ltd., filed a writ petition before the Rajasthan High Court challenging an action or order related to GST. The specific details of the order or action under challenge, the authority that passed it, the tax period(s), and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is also not detailed. However, the Supreme Court of India, in a related matter (Special Leave to Appeal (C) No(s).32709-32710/2018), issued directions concerning transitional credit claims through TRAN-1 and TRAN-2 forms.

Key Issues

1. Whether the petitioner is entitled to avail transitional credit through TRAN-1 and TRAN-2 forms, considering the directions issued by the Supreme Court of India? The petitioner, M/s. LMJ Services Ltd., implicitly sought a remedy for their GST transitional credit claim. The Supreme Court of India, in a broader context concerning similar grievances, directed the Goods and Service Tax Network (GSTN) to open a common portal for filing or revising TRAN-1 and TRAN-2 forms for a specified period. The Court also directed concerned officers to verify claims and pass orders on merits. The respondents, Union of India and other GST authorities, were bound by these directions. The core issue for the High Court was to determine how these Supreme Court directions applied to the petitioner's case and whether their grievance was now addressed.

Sections Cited

TRAN-1, TRAN-2

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 5212/2018 M/s. LMJ Services Ltd., A-11, Industrial Estate, Oppsite Udyog Bhawan, New Power House Road, Jodhpur-342 003 Through Its Director, Smt. Neelima Jain W/o Shri Hulas Chand Jain. ----Petitioner Versus 1. The Union Of India Through The Principal Secretary, Central Goods And Sales Tax, New Delhi. 2. Commissioner, Central Goods And Sales Tax, Jodhpur. 3. Commissioner Central Excise Department, Under Gst, Division A, Range-Ii, Jodhpur. ----Respondents For Petitioner(s) : Mr. Manoj Bhandari, Sr. Advocate, assisted by Mr. Aniket Tater. For Respondent(s) : Mr. Rajvendra Saraswat. HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE KULDEEP MATHUR

Judgment / Order 09/11/2022 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- 32710/2018, wherein following directions have been given :- “Having heard learned Additional Solicitor General, learned counsel appearing for different States and learned counsel appearing for different private parties and having perused the record, w

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