M/S Izzy Metals Private Limited vs. The Union Of INDIA
Held
The Court decided to dispose of the writ petition in terms of the order dated 22.07.2022 passed by the Hon'ble Supreme Court in the case of Union of India & Anr. Versus FILCO Trade Centre Pvt. Ltd. & Anr. The Supreme Court's directions included directing the Goods and Service Tax Network (GSTN) to open a common portal for filing Form TRAN-1 and TRAN-2 for a period of two months (01.09.2022 to 31.10.2022). Any aggrieved registered assessee was directed to file or revise the relevant form, irrespective of whether a writ petition was filed or decided by the ITGRC. GSTN was to ensure no technical glitches during this period. Concerned officers were given 90 days thereafter to verify claims and pass orders. Allowed transitional credit was to be reflected in the Electronic Credit Ledger. The High Court granted liberty to the petitioner to seek reliefs under Clauses (a) and (b) of their petition by filing a separate petition if advised.
Facts
M/s Izzy Metals Private Limited (the petitioner) filed a writ petition before the Rajasthan High Court. The petitioner sought directions to the respondents, including the Union of India and the Commissioners of Central and Rajasthan Goods and Service Tax, to allow them to file Form TRAN-1. This form is crucial for claiming eligible credit of duties and taxes under the Goods and Services Tax (GST) regime. The petition was filed after the petitioner's GST registration. The procedural history indicates that 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 case, D.B. CWP No.4729/2020.
Key Issues
1. Whether the petitioner is entitled to be allowed to file Form TRAN-1 to claim eligible credit of duties and taxes, considering the technical glitches or limitations of the web portal, as a matter of law and fact, turning on the interpretation and application of transitional provisions under the GST law. Petitioner's Contention: The petitioner argued that they should be allowed to file Form TRAN-1 to claim eligible credit of duties and taxes. They relied on the Supreme Court's order in Union of India & Anr. Versus FILCO Trade Centre Pvt. Ltd. & Anr. to support their claim for this limited relief. Respondents' Contention: The respondent No.4 (GSTN), after reviewing the relief sought, submitted that the petition could be disposed of to the limited extent prayed by the petitioner, in line with 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. 6351/2020 M/s Izzy Metals Private Limited, Having Its Registered Address At H-461 Sarnadungar Industrial Area, Jhotwara Ext-II, Jaipur And Through Its Whole Time Director Mr. Nand Kishore Agarwal S/o Om Prakash Agarwal. Company Was Registered Under Central Excise Act And Having Central Excise Registration Number- Aaaci3960Lxm002 As Izzy Metals Private Limited Later On Converted Under Goods And Service Tax Having GST Number 08Aaaci3960L1Zc ----Petitioner Versus
The Union Of India, Through Secretary, Ministry Of Finance, Department Of Revenue, North Block, New Delhi-110001
The Commissioner, Central Goods And Service Tax, New Central Revenue Building, Statue Circle, Jaipur 302001
The Commissioner, Rajasthan Goods And Service Tax, Ambedkar Circle, Jaipur 302001
Goods And Service Tax Network (Gstn), East Wing, 4Th Floor, Word Mark, I, Aerocity, New Delhi-110037 Through Its Nodal Officer ----Respondents For Petitioner(s) : Mr. Sudhir Yadav with Ms. Dipti Agarwal For Respondent(s) : Mr. Kinshuk Jain Mr. Sheetanshu Sharma HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA
The judgment continues below.
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