Tvl Kodai Automobiles LTD vs. The Goods And Service Tax Council

Facts

The petitioner, Tvl.Kodai Automobiles Limited, filed a writ petition seeking a Mandamus to direct the respondents to reopen the GST portal and allow them to file a revised Form GST TRAN-1. The petitioner sought to avail transitional credit. The respondents are various GST authorities. The writ petition was filed seeking a direction to enable the petitioner to file GST TRAN-1 electronically and treat it as filed in accordance with law. The issue was stated to be covered by a previous order of the same High Court in the case of M/s.A-One Tiles and M/s.Arihant Marble, which in turn followed a Supreme Court judgment.

Held

The Court held that the issue is covered by its previous order in the case of M/s.A-One Tiles and M/s.Arihant Marble, which followed the Supreme Court's judgment in Union of India and another V. Filco Trade Centre Private Limited and another. Based on this precedent, the Court directed the Goods and Service Tax Network (GSTN) to open the common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months, from September 1, 2022, to October 31, 2022. Any aggrieved registered assessee was directed to file the relevant form or revise an already filed form, irrespective of whether a writ petition was filed or if the case was decided by the ITGRC. GSTN was to ensure no technical glitches during this period. The concerned officers were given 90 days thereafter to verify the claims and pass appropriate orders on merits after granting an opportunity. The allowed transitional credit was to be reflected in the Electronic Credit Ledger. The writ petition was disposed of on these terms, with the petitioner's counsel endorsing their inclination to avail the benefit.

Key Issues

1. Whether the petitioner is entitled to a direction to reopen the GST portal for filing a revised Form GST TRAN-1, considering the Supreme Court's decision in Union of India and another V. Filco Trade Centre Private Limited and another? Petitioner's Argument: The petitioner argued that they are an aggrieved registered assessee and should be allowed to avail the benefit extended by the Supreme Court's judgment, which permits filing or revising transitional credit forms. They sought a direction to the GST portal to be reopened for this purpose. Revenue's Argument: The revenue's counsel submitted that the issue stands covered by the order of this Court in M/s.A-One Tiles and M/s.Arihant Marble, which followed the Supreme Court's judgment. They did not present any opposing arguments but indicated their acceptance of the precedent.