Madras High Court
Bmw India Financial Services Pvt. Ltd vs Commissioner Of Commercial Taxes on 29 July, 2022
Author: Anita Sumanth
Bench: Anita Sumanth
W.P.Nos.8857 & 8860 of 2020
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29.07.2022
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.Nos.8857 & 8860 of 2020
&
W.M.P.Nos.10766 & 10767 of 2020
BMW India Financial Services Pvt. Ltd.
The Oberoi Corporate Tower
Building No.11, 1st Floor
DLF Cyber City, Phase II,
Gurugram – 122 002
Haryana
Represented by its Director
Mr.Karsten Peter Stumpf ...Petitioner in both W.Ps.
Vs.
1.Commissioner of Commercial Taxes,
Ezhilagam, Chepauk,
Chennai -600 005.
2.The Assistant Commissioner,
Alandur Assessment Circle,
No.12, Vedagiri Street Mkn Road,
Alandur-St Thomas Mount
Chennai – 600 016.
3.Goods and Services Tax Network (GSTN)
East Wing, 4th Floor, World Mark, 1 Aerocity,
New Delhi, 11037
Also having office at GSTN-Chennai,
1/6
https://www.mhc.tn.gov.in/judis
W.P.Nos.8857 & 8860 of 2020
GST Bhavan, 26/1 MG Road
Nungambakkam,
Chennai – 600 034.
4.Goods and Services Tax Council (GST Council)
Through Secretary
5th Floor, Tower II, Jeevan Bharti Building,
Janpath Road, Connaught Place
New Delhi – 110 001.
5.Union of India
Represented by its Secretary, Ministry of Finance
Department of Revenue
North Block, New Delhi – 110 001.
6.Government of Tamil Nadu
Represented by its Secretary
State Tax Department,
Fort St. George
Chennai – 600 009. ...Respondents in both W.Ps.
Prayer in W.P.No.8857 of 2020:Writ Petition filed under Article 226 of the
Constitution of India, to issue a Writ of Certiorari, to call for the records of the
Impugned Letter bearing Letter No.CC4/1241/219 dated 24.10.2019 issued by
the Respondent No.1.
Prayer in W.P.No.8860 of 2020:Writ Petition filed under Article 226 of the
Constitution of India, to issue a Writ of Mandamus, directing the respondents to
take such actions as may be necessary for transitioning the credit of
Rs.72,09,472/- as filed by the petitioner in FORM GST TRAN-1 on 27.12.2017
into the petitioner's electronic credit ledger in Form GST TRAN-1 electronically
or manually, or in the alternative by permitting the petitioner to avail the credit
of Rs.72,09,472/- in FORM GSTR 3B, and, accept the same.
In both W.Ps
For Petitioner : Mr.Karthik Sundaram
For Respondents : Mr.V.Prashanth Kiran
Government Advocate – R1, R2 & R6
: Ms.M.Sheela
Senior Standing Counsel – R3 to R5
ORDER
2/6
https://www.mhc.tn.gov.in/judis W.P.Nos.8857 & 8860 of 2020 In light of the recent judgment of the Hon'ble Supreme Court in the case of Union of India and another V. Filco Trade Centre Pvt. Ltd. and another (SLP (C) Nos.32700 – 32710 of 2018 dated 22.07.2022), learned counsel for the petitioner, on instructions from the petitioner, would convey that the petitioner is inclined to avail the benefit extended to the assessees in the aforesaid order. An endorsement is also made to the aforesaid effect.
2. The Hon'ble Court, has, in the aforesaid matter, issued a series of directions as extracted below:
1.Goods and Service Tax Network (GSTN) is directed to open common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022.
2. Considering the judgments of the High Courts on the then prevailing peculiar circumstances, any aggrieved registered assessee is directed to file the relevant form or revise the already filed form irrespective of whether the taxpayer has filed writ petition before the High Court or whether the case of the taxpayer has been decided by Information Technology Grievance Redressal Committee (ITGRC).
3. GSTN has to ensure that there are no technical glitch during the said time.
4. The concerned officers are given 90 days thereafter to verify the veracity of the claim/transitional credit and pass appropriate orders thereon on merits after granting appropriate reasonable opportunity to the parties concerned.
5. Thereafter, the allowed Transitional credit is to be reflected in the Electronic Credit Ledger.
6. If required GST Council may also issue appropriate 3/6 https://www.mhc.tn.gov.in/judis W.P.Nos.8857 & 8860 of 2020 guidelines to the field formations in scrutinizing the claims.'
3. In specific, direction No.2 permits 'any aggrieved registered assessee' to file a form seeking Transitional credit or revision thereof.
4. These writ petitions are thus disposed recording the aforesaid and in light of the endorsement made by the learned counsel for the petitioner.
Connected writ miscellaneous petitions are closed. No costs.
29.07.2022 nst Index : Yes/No Speaking Order/Non speaking Order To,
1.Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai -600 005.
2.The Assistant Commissioner, Alandur Assessment Circle, No.12, Vedagiri Street Mkn Road, Alandur-St Thomas Mount Chennai – 600 016.
3.Goods and Services Tax Network (GSTN) East Wing, 4th Floor, World Mark, 1 Aerocity, New Delhi, 11037 Also having office at GSTN-Chennai, GST Bhavan, 26/1 MG Road Nungambakkam, Chennai – 600 034.
4.Goods and Services Tax Council (GST Council) Through Secretary 4/6 https://www.mhc.tn.gov.in/judis W.P.Nos.8857 & 8860 of 2020 5th Floor, Tower II, Jeevan Bharti Building, Janpath Road, Connaught Place New Delhi – 110 001.
5.Union of India Represented by its Secretary, Ministry of Finance Department of Revenue North Block, New Delhi – 110 001.
6.Government of Tamil Nadu Represented by its Secretary State Tax Department, Fort St. George Chennai – 600 009.
5/6https://www.mhc.tn.gov.in/judis W.P.Nos.8857 & 8860 of 2020 sDR.ANITA SUMANTH,J.
nst W.P.Nos.8857 & 8860 of 2020 &W.M.P.Nos.10766 & 10767 of 2020 29.07.2022 6/6 https://www.mhc.tn.gov.in/judis