M/S Shakambari Aromatics PVT. LTD. vs. State Of Chhattisgarh

Held

The Court noted that the Delhi High Court's order, which the petitioner relied upon, had been stayed by the Supreme Court in SLP No. 7425/2020. In light of this stay, the Chhattisgarh High Court was of the opinion that the present writ petition could not be proceeded with at that juncture. The Court decided to dispose of the writ petition, granting the petitioner liberty to revive their claim later, contingent upon the outcome of the Supreme Court's decision in the aforementioned SLP. No specific finding was made on the merits of the petitioner's claim for submitting the revised TRAN-1 form.

Facts

The petitioner, M/s Shakambari Aromatics Pvt. Ltd., filed a writ petition before the Chhattisgarh High Court challenging the non-provision of the facility to submit a revised TRAN-1 form. This form was intended to claim accumulated CENVAT credit as of June 30, 2017. The petition was filed in light of a Delhi High Court decision in Brand Equity Treaties Limited Vs. Union of India, which allowed such claims. However, during arguments, it was brought to the Court's attention that the Supreme Court had stayed the operation and effect of the Delhi High Court's order in SLP No. 7425/2020.

Key Issues

1. Whether the petitioner is entitled to submit a revised TRAN-1 form to claim accumulated CENVAT credit as on June 30, 2017, in light of the Delhi High Court's decision in Brand Equity Treaties Limited? Petitioner's contention: The petitioner relied on the Delhi High Court's judgment in Brand Equity Treaties Limited, which permitted the filing of revised TRAN-1 forms for claiming transitional credit. The petitioner sought similar relief. Revenue's contention: The revenue (State of Chhattisgarh and its GST authorities) did not explicitly argue their case on merits. However, the subsequent development of the Supreme Court staying the Delhi High Court's order significantly impacted the proceedings.