Yaduvansh Marketing vs. 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 29.08.2018 in Special Leave to Appeal (C) No(s). 32709-32710/2018. The Supreme Court directed the Goods and Service Tax Network (GSTN) to open the common portal for filing or revising TRAN-1 and TRAN-2 forms for two months, from 01.09.2022 to 31.10.2022. Any aggrieved registered assessee, irrespective of whether they filed a writ petition or their case was decided by the ITGRC, can file the relevant form or revise the already filed form. GSTN is to ensure no technical glitches occur. Concerned officers have 90 days thereafter to verify claims and pass orders on merits after granting an opportunity. Allowed transitional credit will be reflected in the Electronic Credit Ledger. The High Court found that since an opportunity to file TRAN-1 and TRAN-2 forms has been opened for all concerned parties, the grievance raised by the petitioner has been ventilated. Therefore, the writ petition is disposed of in light of these directions.
Facts
The petitioner, Yaduvansh Marketing, 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, the authority that passed it, the tax period, and the amount in dispute are not recorded in the judgment. The procedural history leading to this writ petition is also not detailed. However, the present writ petition was filed in 2019.
Key Issues
1. Whether the petitioner is entitled to avail transitional credit through TRAN-1 and TRAN-2 forms, considering the Supreme Court's directions in SLP (C) No(s). 32709-32710/2018. Petitioner's contention: The petitioner implicitly seeks an opportunity to file or revise TRAN-1/TRAN-2 forms to claim transitional credit, as their grievance is addressed by the Supreme Court's directions. Respondents' contention: The respondents do not appear to have filed any specific arguments in this particular writ petition, as the High Court's decision is based on the Supreme Court's order.
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. 4479/2019 Yaduvansh Marketing, Opp. Bidasar House Near Kela Mata Temple, Kirti Stambh Bikaner Through Sole Prop. Ritvika Singh Yadav W/o Shri Rajeev Singh Yadav, Aged About 36 Years, Resident Of Near Man Mandir Temple, Kanta Khaturia Colony, Bikaner. ----Petitioner Versus
Union Of India, Through The Commissioner (Gst) Ministry Of Finance, Department Of Revenue, Central Board Of Excise And Customs, New Delhi.
The Secretary, Goods And Service Tax Council, Secretariat 5Th Floor Tower Ii Jeevan Bharti Building Janpath Road Connaught Palacec New Delhi 01
The Commissioner, State Goods And Service Tax Commissionerate, Jaipur.
The Asst. Commissioner/dy. Commissioner, State Tax, Circle D, Bikaner. ----Respondents For Petitioner(s) : Mr. Amit Kumar Purohit For Respondent(s) : Mr. Rajvendra Saraswat Mr. Sandeep Bhandawat HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE CHANDRA KUMAR SONGARA Order 22/08/2022 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- 32710/2
The judgment continues below.
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