Madras High Court
M/S.J.Saraswathiammal Powerloom vs Goods And Service Tax Council on 5 March, 2021
Author: G.R.Swaminathan
Bench: G.R.Swaminathan
1 W.P.(MD)Nos.2254, 2260, 2266 & 2272 OF 2021
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 05.03.2021
CORAM
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN
W.P.(MD)Nos.2254, 2260, 2266 & 2272 of 2021
W.P.(MD)No.2254 of 2021
M/s.J.Saraswathiammal Powerloom,
Rep. by its Proprietrix Saraswathi,
113-A/26-B, Thiruvengadam Salai,
Sankarankoil – 627 756,
Tirunelveli District. ... Petitioner
Vs.
1. Goods and Service Tax Council,
Rep. by its Chairman,
Department of Finance,
New Delhi.
2. The Principal Chief Commissioner,
Goods and Service Tax Act,
GST Bhavan, 26/1, Mahatma Gandhi Road,
Nungambakkam,
Chennai – 600 034.
3. Union of India,
Rep. by its Secretary,
Ministry of Finance,
Department of Revenue,
North Block,
New Delhi – 110 001.
4. The Chairman,
Goods and Service Tax Network(GSTIN),
East Wing, World Mark -1,
4th Floor, Tower B, Aerocity,
Indira Gandhi International Airport,
New Delhi – 110 037.
https://www.mhc.tn.gov.in/judis/
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2 W.P.(MD)Nos.2254, 2260, 2266 & 2272 OF 2021
5. The Nodal Officer/
The Joint Commissioner(State Tax),
Tirunelveli Division,
Commercial Tax Buildings, AR Lane,
Palayamkottai,
Tirunelveli.
6. The Joint Commissioner(CS),
PAPJM Buildings,
Greams Road, Chennai – 600 006.
7. The State Tax Officer,
Sankarankoil Assessment Circle,
Commercial Tax Buildings,
Sankarankoil. ... Respondents
Prayer: Writ petition is filed under Article 226 of the
Constitution of India, to issue a Writ of Mandamus, directing
the first respondent to TNVAT credit the amount of
Rs.1,77,051/- filed in Form TRAN 1 declaration into Electronic
Credit Ledger of the petitioner GST No.33AJTPS5820J1ZP or
enable the petitioner to file respondents to either open the
portal so as to enable the petitioner again file TRAN 1
electronically or to accept a manually filed TRAN 1 within a
time frame as fixed by this Court and treat it as filed in
accordance with law.
W.P.(MD)No.2254 of 2021
M/s.Aruna International,
Rep. by its Partner L.Aruna,
132-N, Thiruvengadam Salai,
Sankarankoil – 627 756,
Tirunelveli District. ... Petitioner
Vs.
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3 W.P.(MD)Nos.2254, 2260, 2266 & 2272 OF 2021
1. Goods and Service Tax Council,
Rep. by its Chairman,
Department of Finance,
New Delhi.
2. The Principal Chief Commissioner,
Goods and Service Tax Act,
GST Bhavan, 26/1, Mahatma Gandhi Road,
Nungambakkam,
Chennai – 600 034.
3. Union of India,
Rep. by its Secretary,
Ministry of Finance,
Department of Revenue,
North Block,
New Delhi – 110 001.
4. The Chairman,
Goods and Service Tax Network(GSTIN),
East Wing, World Mark -1,
4th Floor, Tower B, Aerocity,
Indira Gandhi International Airport,
New Delhi – 110 037.
5. The Nodal Officer/
The Joint Commissioner(State Tax),
Tirunelveli Division,
Commercial Tax Buildings, AR Lane,
Palayamkottai,
Tirunelveli.
6. The Joint Commissioner(CS),
PAPJM Buildings,
Greams Road, Chennai – 600 006.
7. The State Tax Officer,
Sankarankoil Assessment Circle,
Commercial Tax Buildings,
Sankarankoil. ... Respondents
https://www.mhc.tn.gov.in/judis/
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4 W.P.(MD)Nos.2254, 2260, 2266 & 2272 OF 2021
Prayer: Writ petition is filed under Article 226 of the
Constitution of India, to issue a Writ of Mandamus, directing
the first respondent to TNVAT credit the amount of
Rs.7,33,937/- filed in Form TRAN 1 declaration into Electronic
Credit Ledger of the petitioner GST No.33AAACJ3941J1ZP or
enable the petitioner to file respondents to either open the
portal so as to enable the petitioner again file TRAN 1
electronically or to accept a manually filed TRAN 1 within a
time frame as fixed by this Court and treat it as filed in
accordance with law.
W.P.(MD)No.2266 of 2021
M/s.Shiva Fabrics,
Rep. by its Proprietor Chitra Sivasankar,
811/7, Thiruvengadam Salai,
Sankarankoil – 627 756,
Tirunelveli District. ... Petitioner
Vs.
1. Goods and Service Tax Council,
Rep. by its Chairman,
Department of Finance,
New Delhi.
2. The Principal Chief Commissioner,
Goods and Service Tax Act,
GST Bhavan, 26/1, Mahatma Gandhi Road,
Nungambakkam,
Chennai – 600 034.
3. Union of India,
Rep. by its Secretary,
Ministry of Finance,
Department of Revenue,
North Block,
New Delhi – 110 001.
https://www.mhc.tn.gov.in/judis/
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5 W.P.(MD)Nos.2254, 2260, 2266 & 2272 OF 2021
4. The Chairman,
Goods and Service Tax Network(GSTIN),
East Wing, World Mark -1,
4th Floor, Tower B, Aerocity,
Indira Gandhi International Airport,
New Delhi – 110 037.
5. The Nodal Officer/
The Joint Commissioner(State Tax),
Tirunelveli Division,
Commercial Tax Buildings, AR Lane,
Palayamkottai,
Tirunelveli.
6. The Joint Commissioner(CS),
PAPJM Buildings,
Greams Road, Chennai – 600 006.
7. The State Tax Officer,
Sankarankoil Assessment Circle,
Commercial Tax Buildings,
Sankarankoil. ... Respondents
Prayer: Writ petition is filed under Article 226 of the
Constitution of India, to issue a Writ of Mandamus, directing
the first respondent to TNVAT credit the amount of
Rs.1,33,731/- filed in Form TRAN 1 declaration into Electronic
Credit Ledger of the petitioner GST No.33AOLPC3935K1ZX or
enable the petitioner to file respondents to either open the
portal so as to enable the petitioner again file TRAN 1
electronically or to accept a manually filed TRAN 1 within a
time frame as fixed by this Court and treat it as filed in
accordance with law.
https://www.mhc.tn.gov.in/judis/
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6 W.P.(MD)Nos.2254, 2260, 2266 & 2272 OF 2021
W.P.(MD)No.2272 of 2021
M/s.Aruna Powerloom,
Rep. by its Proprietrix L.Aruna,
132-A, Thiruvengadam Salai,
Sankarankoil – 627 756,
Tirunelveli District. ... Petitioner
Vs.
1. Goods and Service Tax Council,
Rep. by its Chairman,
Department of Finance,
New Delhi.
2. The Principal Chief Commissioner,
Goods and Service Tax Act,
GST Bhavan, 26/1, Mahatma Gandhi Road,
Nungambakkam,
Chennai – 600 034.
3. Union of India,
Rep. by its Secretary,
Ministry of Finance,
Department of Revenue,
North Block,
New Delhi – 110 001.
4. The Chairman,
Goods and Service Tax Network(GSTIN),
East Wing, World Mark -1,
4th Floor, Tower B, Aerocity,
Indira Gandhi International Airport,
New Delhi – 110 037.
5. The Nodal Officer/
The Joint Commissioner(State Tax),
Tirunelveli Division,
Commercial Tax Buildings, AR Lane,
Palayamkottai,
Tirunelveli.
https://www.mhc.tn.gov.in/judis/
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7 W.P.(MD)Nos.2254, 2260, 2266 & 2272 OF 2021
6. The Joint Commissioner(CS),
PAPJM Buildings,
Greams Road, Chennai – 600 006.
7. The State Tax Officer,
Sankarankoil Assessment Circle,
Commercial Tax Buildings,
Sankarankoil. ... Respondents
Prayer: Writ petition is filed under Article 226 of the
Constitution of India, to issue a Writ of Mandamus, directing
the first respondent to TNVAT credit the amount of
Rs.7,33,937/- filed in Form TRAN 1 declaration into Electronic
Credit Ledger of the petitioner GST No.33ABTPA7021M1ZL or
enable the petitioner to file respondents to either open the
portal so as to enable the petitioner again file TRAN 1
electronically or to accept a manually filed TRAN 1 within a
time frame as fixed by this Court and treat it as filed in
accordance with law.
For Petitioners : Mr.N.Sudalaimuthu
in all W.Ps.
For R-1 : Mr.R.Aravindan
in all W.Ps.
For R-5 to R-7 : Mr.G.Arjunan,
Government Advocate
in all W.Ps.
For R-3 : Mr.V.Malaiyendran,
Central Government
Standing Counsel
in W.P.(MD)Nos.2254 & 2266 of 2021
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8 W.P.(MD)Nos.2254, 2260, 2266 & 2272 OF 2021
Mr.K.Gokul,
Central Government
Standing Counsel
in W.P.(MD)No.2260 & 2272 of 2021
***
COMMON ORDER
Heard the learned counsel on either side.
2. The petitioners were dealers registered under the Tamil Nadu Value Added Tax Act, 2006. Following the implementation of GST Regime with effect from 01.07.2017, the petitioners filed form TRAN-1 declarations. However, the Input Tax Credit available to them was not carried forward in the Electronic Credit Ledger. The petitioners have been submitting representations right from 30th January 2019. The Nodal Officer at the Divisional Level forwarded the petitioners' representation to the State Level Nodal Officer. The matter was taken up for consideration by the IT Grievance Redressal Committee.
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3. The stand of the respondents is that since the dealers have not proved that failure to successfully upload was due to technical glitches in the portal, the petitioners cannot be granted relief.
4. I am afraid that the stand of the respondents is too narrow and technical. A learned Judge of the Madras High Court vide Order dated 14.02.2020 in W.P.No.3328 of 2020(M/s.Checkpoint Apparel Labeling Solutions India Private Limited, Rep. By its Manager V.R.Govindarajan, Chennai V. The Commissioner of GST & Central Excise, Chennai and four others) had held as follows:-
“ 3. Notwithstanding this, at paragraph – 5, the Board places the onus upon the assessee to establish a demonstrable glitch in the portal. Such requirement does not figure in the Act prior to 03.04.2018 and thus an assessee has not been put to notice that he would have to collect evidence of difficulty/technical glitch in uploading forms.
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4. Rule 117 was amended by insertion of sub-rule(1A) on 10.09.2018, extending the due date for uploading of TRAN Declaration Form to 31.03.2019. This date has since been extended to 31.03.2020 by Notification issued by the Central Board of Excise Customs bearing No.02/2020. Rule 117(1A) reads as follows:-
'(1A) Notwithstanding anything contained in sub-rule(1), the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31st March, 2019, in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension.'
5. The requirement for an assessee to establish technical difficulty as expressed in https://www.mhc.tn.gov.in/judis/ 10/14 11 W.P.(MD)Nos.2254, 2260, 2266 & 2272 OF 2021 Circular dated 03.04.2018, is reiterated in the provision. I am however, unable to understand as to how the assessee would have anticipated this requirement in order that it collects proof by way of screen shots and otherwise establish the factum of technical glitches.”
5. The said decision was taken on appeal in W.A. No.788 of 2020. The Hon'ble Division Bench vide Order dated 23.09.2020 dismissed the writ appeal filed by the department.
6. Respectfully following the aforesaid decision, I direct the respondent Nos.5 to 7 to take up the matter once again with GSTIN and ensure that the petition mentioned TNVAT credit available to the petitioners is duly reflected in the respective Electronic Credit Ledgers of the petitioners.
The entire exercise shall be concluded within a period of twelve weeks from the date of receipt of a copy of this order. https://www.mhc.tn.gov.in/judis/ 11/14 12 W.P.(MD)Nos.2254, 2260, 2266 & 2272 OF 2021
7. This writ petitions stand allowed. No costs.
05.03.2021
Index : Yes / No
Internet : Yes/ No
PMU
Note: In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate/litigant concerned.
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1. Goods and Service Tax Council, Rep. by its Chairman, Department of Finance, New Delhi.
2. The Principal Chief Commissioner, Goods and Service Tax Act, GST Bhavan, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034.
3. Union of India, Rep. by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi – 110 001.
4. The Chairman, Goods and Service Tax Network(GSTIN), East Wing, World Mark -1, 4th Floor, Tower B, Aerocity, Indira Gandhi International Airport, New Delhi – 110 037.
5. The Nodal Officer/ The Joint Commissioner(State Tax), Tirunelveli Division, Commercial Tax Buildings, AR Lane, Palayamkottai, Tirunelveli.
6. The Joint Commissioner(CS), PAPJM Buildings, Greams Road, Chennai – 600 006.
7. The State Tax Officer, Sankarankoil Assessment Circle, Commercial Tax Buildings, Sankarankoil.
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PMU W.P.(MD)Nos.2254, 2260, 2266 & 2272 of 2021 05.03.2021 https://www.mhc.tn.gov.in/judis/ 14/14