Samdani Automobiles Private LTD. vs. Goods And Service Tax Council

Held

The High Court held that the issues involved in the writ petition had been resolved by the judgment of the Supreme Court of India dated 29.08.2018. The Supreme Court had directed the Goods and Service Tax Network (GSTN) to open the common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for a period of two months, from 01.09.2022 to 31.10.2022. This direction was to be followed irrespective of whether the taxpayer had filed a writ petition or if their case had been decided by the Information Technology Grievance Redressal Committee (ITGRC). The Supreme Court further directed GSTN to ensure no technical glitches occurred during this period and gave concerned officers 90 days thereafter to verify claims and pass appropriate orders on merits after granting a reasonable opportunity to the parties. The High Court reasoned that since an opportunity to file the TRAN-1 and TRAN-2 forms had been opened to all concerned parties, the grievance raised by the petitioner in this writ petition was ventilated. Therefore, the writ petition was disposed of in light of these directions.

Facts

The petitioner, Samdani Automobiles Private Ltd., filed a writ petition before the Rajasthan High Court. The petition likely concerned the petitioner's inability to file or revise forms for availing Transitional Credit (TRAN-1 and TRAN-2) under the Goods and Services Tax (GST) regime. The specific tax period(s) and the exact order or action under challenge, as well as the authority that passed it, are not explicitly detailed in the provided text. The amount in dispute is also not mentioned. The procedural history that matters is that the Supreme Court of India, in a separate matter (Special Leave to Appeal (C) No(s).32709-32710/2018), issued directions that resolved the issues involved in this writ petition.

Key Issues

The primary issue before the High Court was whether the petitioner, and other similarly aggrieved registered assessees, should be granted an opportunity to file or revise their TRAN-1 and TRAN-2 forms for availing transitional credit. The Court had to decide if the grievance raised by the petitioner was resolved by the directions issued by the Supreme Court of India. The petitioner's side would have argued for the necessity of such an opportunity, likely due to technical glitches or other procedural impediments preventing timely filing. The respondents (Goods and Service Tax Council, Commissioner Central Goods and Service Tax, and Commercial Taxes Officer) would have presented their stance based on the existing GST laws and procedures. The Supreme Court's judgment dated 29.08.2018 in Special Leave to Appeal (C) No(s).32709-32710/2018 directly addressed these issues.