M/S. Shree Ambika Industries vs. State Of Rajasthan

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 GSTN to open a common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months, from September 1, 2022, to October 31, 2022. The Court noted that this period was further extended till November 30, 2022, by Circular No.180/12/2022-GST dated September 9, 2022. Consequently, the grievance raised by the petitioner in this writ petition has been ventilated and addressed by these directions. The ratio decidendi is that once a comprehensive mechanism for addressing grievances related to transitional credit filing has been established by the highest court, individual writ petitions on the same subject matter are rendered infructuous. The operative direction was to dispose of the writ petition in light of the Supreme Court's order and the subsequent extension of the filing period.

Facts

The petitioner, M/s. Shree Ambika Industries, filed a writ petition before the Rajasthan High Court. The core of the grievance, though not explicitly detailed in the provided text, pertains to the petitioner's ability to avail transitional credit under GST. The judgment indicates that the issues raised in this writ petition have been resolved by a Supreme Court of India judgment dated August 29, 2018, in Special Leave to Appeal (C) No(s).32709-32710/2018. The Supreme Court directed the Goods and Service Tax Network (GSTN) to open a common portal for filing or revising TRAN-1 and TRAN-2 forms for two months from September 1, 2022, to October 31, 2022, to address such grievances.

Key Issues

1. Whether the petitioner is entitled to avail transitional credit under the Goods and Services Tax regime, considering the Supreme Court's directions in SLP (C) No(s).32709-32710/2018. Petitioner's Contention: The petitioner, by filing this writ petition, seeks to avail the opportunity to file or revise their TRAN-1 and TRAN-2 forms, as directed by the Supreme Court, to claim transitional credit. Respondent's Contention: The respondents, represented by the State of Rajasthan and the Commissioner, Central Goods and Service Tax Commissionerate, would likely rely on the Supreme Court's directions to ensure compliance and process claims accordingly. The judgment does not explicitly record arguments from the respondents beyond their role in the Supreme Court's proceedings.