M/S U P Automobiles Ranipur Turn Jwalapur Haridwar vs. GST Council
Facts
These writ petitions were filed by various petitioners who were unable to submit their Tran-1 Forms within the stipulated time due to technical glitches on the GST Portal. In some cases, petitioners had submitted the Tran-1 Form but sought permission to file a revised form due to errors, which was denied. The petitioners approached the High Court aggrieved by the denial of opportunity to file or revise their Tran-1 Forms, which are crucial for availing transitional credit under the GST regime. The petitions were consolidated for a common decision due to the similar issue raised.
Held
The Court held that since the Hon'ble Supreme Court has issued general directions to the GST Authorities in Special Leave to Appeal (C) No(s) 32709-32710/2018, and the GST Portal has been directed to be opened for two months from 01.09.2022 to 31.10.2022, allowing all aggrieved registered assesses to submit relevant forms or revise already filed forms, no further specific directions would be needed in favor of the petitioners. The Court disposed of the writ petitions in terms of the Supreme Court's order, permitting the petitioners to submit Tran-1/Revised Tran-1 Forms within the provided window period. The reasoning is based on the binding precedent set by the Supreme Court, which addresses the grievances of taxpayers facing similar issues with transitional credit forms.
Key Issues
1. Whether the petitioners, who faced technical glitches in submitting Tran-1 Forms or were denied permission to revise them, are entitled to an opportunity to file or revise these forms for availing transitional credit, in light of the Supreme Court's directions? Petitioner's Argument: The learned Senior Counsel for the petitioners relied on an order dated 22.07.2022 passed by the Hon'ble Supreme Court in Special Leave to Appeal (C) No(s).32709-32710/2018. This order directed the Competent Authority to open the Common Portal for filing Tran-1 and Tran-2 forms for availing transitional credit for a period of two months, effective from 01.09.2022. The petitioners argued that their writ petitions should be decided in terms of this Supreme Court order. Revenue/State's Argument: The judgment records no specific argument from the revenue or state counsel, other than their presence and representation.
Sections Cited
None explicitly mentioned as being discussed in detail, but the context pertains to transitional credit which is governed by provisions related to the transition to GST.
AI-generated summary — verify with the full judgment below
SL. No Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGES’S ORDERS
WPMS No. 975 of 2020 WPMS No. 1479 of 2019 WPMS No. 573 of 2020 WPMS No. 613 of 2020 WPMS No. 663 of 2020 WPMS No. 664 of 2020 WPMS No. 966 of 2020 WPMS No. 967 of 2020 WPMS No. 970 of 2020
Hon’ble Manoj Kumar Tiwari, J.
Mr. S.K. Posti, Senior Advocate, assisted by Mr. Ashutosh Posti, Advocate with Mr. Aditya Singh, Advocate for the petitioner.
Mr. Shobhit Saharia, Advocate for G.S.T. Council.
Mr. C.S. Rawat, Chief Standing Counsel, Mr. Yogesh Chandra Tiwari, Standing Counsel and Mr. Gajendra Tripathi, Brief Holder for the State of Uttarakhand.
Heard learned counsel for the parties.
Issue raised in these writ petitions is regarding submission of Tran-1 Form,
therefore these petitions are decided by a common judgment.
In some of the writ petitions, Tran- 1 Form could not be filled by the petitioners within time due to technical glitch in G.S.T. Portal and, in other cases, although Tran-1 Form was submitted by petitioners within time, however, due to some mistake in Tran
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