M/S Dwarika Prasad Gordhan Lal vs. Union Of INDIA
Held
The Court held that the petition should be disposed of in terms of the order passed by the Supreme Court in Union of India & Anr. Versus FILCO Trade Centre Pvt. Ltd. & Anr. The Supreme Court had directed the Goods and Service Tax Network (GSTN) to open a common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months (September 1, 2022, to October 31, 2022). Any aggrieved registered assessee was directed to file the relevant form or revise the already filed form, irrespective of whether a writ petition was filed or if the case was decided by the Information Technology Grievance Redressal Committee. GSTN was to ensure no technical glitches. Concerned officers were given 90 days thereafter to verify claims and pass orders on merits after granting an opportunity. The allowed transitional credit would then be reflected in the Electronic Credit Ledger. The Rajasthan High Court granted liberty to the petitioner to seek reliefs under Clauses (a) and (b) of their petition by filing a separate petition, if so advised.
Facts
The petitioner, M/s Dwarika Prasad Gordhan Lal, filed a writ petition before the Rajasthan High Court. The petitioner sought to file Form TRAN-1 to claim eligible credit of duties and taxes. The respondents included the Union of India, Goods and Service Tax Network (GSTN), and various GST authorities. The parties jointly submitted that the petition could be disposed of in terms of a previous order passed by the High Court in a similar matter, D.B. CWP No.4729/2020 (M/s MG Polyplast Industries Private Limited Vs. Union of India & Ors.). This previous order itself was based on directions issued by the Supreme Court in the case of Union of India & Anr. Versus FILCO Trade Centre Pvt. Ltd. & Anr.
Key Issues
1. Whether the petitioner should be allowed to file Form TRAN-1 to claim eligible credit of duties and taxes, considering the Supreme Court's directions in Union of India & Anr. Versus FILCO Trade Centre Pvt. Ltd. & Anr.? Petitioner's Argument: The petitioner, without pressing for other reliefs, sought a direction to the respondents to allow them to file Form TRAN-1 by operating the web portal to claim eligible credit of duties and taxes. They relied on the Supreme Court's order in FILCO Trade Centre Pvt. Ltd. & Anr. Revenue/State's Argument: The learned counsel for the respondent (State Taxes) submitted that to the limited extent of the relief prayed by the petitioner, the petition could be disposed of in terms of 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 BENCH AT JAIPUR D.B. Civil Writ Petition No. 1183/2021 M/s Dwarika Prasad Gordhan Lal, 4, Vijay Nagar, Kamla Nehru Nagar Pulia, Ajmer Road, Jaipur, Rajasthan, 302024 Through Its Proprietor Shri Rakesh Goyal S/o Shri Gordhan Lal Aged 44 Year (Approx.) R/o Plot No. 1,2 And 3 Gopalpura Bypass, Kasturba Nagar, Jaipur 303006 ----Petitioner Versus
Union Of India, Through Its Secrertary, Department Of Revenue, Ministry Of Finance No. 137, North Block, New Delhi
Goods And Service Tax Network, Through Chairman, East Wing, IV Floor, World Mark-1, Aerocity, New Delhi-110037
Chief Commissioner Central Taxes, Central Goods And Service Taxation, Jaipur Zone, New Central Revenue Building, Statue Circle, C Scheme, Jaipur, 302005
Commissioner State Taxes, Rajasthan Goods And Services Taxation, Commercial Taxes Department, Kar Bhawan, Jaipur
Deputy
Commissioner
(Information
Technology), Rajasthan Goods And Services Taxation, Commercial Taxes Department, Kar Bhawan, Jaipur
Assisstant Commissioner State Taxes, Circle F, Ward - III, Rajasthan Goods And Services Taxation, Commercial Taxes Department, Jhalana Doongri, Jaipur ----Respon
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.