Madras High Court
M/S. Gantner Instruments India Pvt. Ltd vs The Superintendent Of Gst & Central ... on 3 August, 2022
Author: Anita Sumanth
Bench: Anita Sumanth
W.P.No.3409 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 03.08.2022
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.No.3409 of 2022
M/s. Gantner Instruments India Pvt. Ltd.
Represented by its Authorized Signatory,
Mr.R.Ramesh
Plot No.134-B, Burma Colony,
Off OMR, Perungudi,
Chennai – 600 096. ...Petitioner
Vs.
1.The Superintendent of GST & Central Excise,
Office of the Principal Commissioner of GST & Central Excise,
Chennai North Commissionerate,
26/1, Mahtma Gandhi Marg,
Nungambakkam, Chennai – 600 034.
2.The Nodal Officer,
IT Redressal Committee,
Office of the Principal Commissioner of ST & CE,
No.26/1, Mahatma Gandhi Road,
Nungambakkam,
Chennai – 600 034.
3.The Deputy Commissioner (ICT),
Office of the Principal Commissioner of GST & Central Excise,
Chennai North Commissionerate,
1/6
https://www.mhc.tn.gov.in/judis
W.P.No.3409 of 2022
26/1, Mahtma Gandhi Marg,
Nungambakkam, Chennai – 600 034.
4.The Assistant Commissioner (ICT),
Principal Nodal Officer
Office of the Principal Commissioner of GST & Central Excise,
Chennai North Commissionerate,
26/1, Mahtma Gandhi Marg,
Nungambakkam, Chennai – 600 034.
5.Assistant Commissioner of CGST & Central Excise,
Chennai South Commissionerate,
692, MHU Complex, Nandanam,
Chennai – 600 035.
6.Joint Commissioner,
Officer of the Commissioner of GST & Central Excise,
Chennai South Commissionerate,
HPU-LEGACY SECTION
692, MHU Complex, Nandanam,
Chennai – 600 035.
7.The Commissioner of GST & Central Excise,
Chennai South Commissionerate (HPV Legacy Section),
692 MHU Complex, Anna Salai,
Chennai – 600 034.
8.The Commissioner of GST & Central Excise,
Thoraipakkam Range I
692, MHU Complex, Anna Salai,
Nandanam,
Chennai – 600 035.
9.The Principal Commissioner of GST & Central Excise,
Chennai North Commissionerate,
26/1, Mahtma Gandhi Marg,
2/6
https://www.mhc.tn.gov.in/judis
W.P.No.3409 of 2022
Nungambakkam, Chennai – 600 034.
10.Union of India, Rep.by its Principal Secretary,
Ministry of Finance, Department of Revenue,
136A, North Block, New Delhi – 100 001. ...Respondents
Prayer:Writ Petition filed under Article 226 of the Constitution of India, to
issue a Writ of Mandamus, directing the respondent Nos.2,6,8 & 9 either to
open the online portal so as to enable the petitioner to file TRAN-1 Form
electroncially or permit the petitioner to manually transition the credit
amounting to Rs.15,70,342/- to their Electronic Credit Ledger.
For Petitioner : Ms.Jayalakshmi.P
For Respondents : Mr.K.Mohanmurali
Senior Panel Counsel – R1, R3 to R9.
Mr.C.Harsha Raj
Additional Government Pleader – R2.
ORDER
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 3/6 https://www.mhc.tn.gov.in/judis W.P.No.3409 of 2022 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 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. This Writ Petition is thus disposed recording the aforesaid and in light of the endorsement made by the learned counsel for the petitioner. No costs.
03.08.2022 nst Index : Yes/No Speaking Order/Non speaking Order 4/6 https://www.mhc.tn.gov.in/judis W.P.No.3409 of 2022 To,
1.The Superintendent of GST & Central Excise, Office of the Principal Commissioner of GST & Central Excise, Chennai North Commissionerate, 26/1, Mahtma Gandhi Marg, Nungambakkam, Chennai – 600 034.
2.The Nodal Officer, IT Redressal Committee, Office of the Principal Commissioner of ST & CE, No.26/1, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034.
3.The Deputy Commissioner (ICT), Office of the Principal Commissioner of GST & Central Excise, Chennai North Commissionerate, 26/1, Mahtma Gandhi Marg, Nungambakkam, Chennai – 600 034.
4.The Assistant Commissioner (ICT), Principal Nodal Officer Office of the Principal Commissioner of GST & Central Excise, Chennai North Commissionerate, 26/1, Mahtma Gandhi Marg, Nungambakkam, Chennai – 600 034.
5.Assistant Commissioner of CGST & Central Excise, Chennai South Commissionerate, 692, MHU Complex, Nandanam, Chennai – 600 035.
6.Joint Commissioner, Officer of the Commissioner of GST & Central Excise, Chennai South Commissionerate, HPU-LEGACY SECTION 5/6 https://www.mhc.tn.gov.in/judis W.P.No.3409 of 2022 DR.ANITA SUMANTH,J.
nst 692, MHU Complex, Nandanam, Chennai – 600 035.
7.The Commissioner of GST & Central Excise, Chennai South Commissionerate (HPV Legacy Section), 692 MHU Complex, Anna Salai, Chennai – 600 034.
8.The Commissioner of GST & Central Excise, Thoraipakkam Range I 692, MHU Complex, Anna Salai, Nandanam, Chennai – 600 035.
9.The Principal Commissioner of GST & Central Excise, Chennai North Commissionerate, 26/1, Mahtma Gandhi Marg, Nungambakkam, Chennai – 600 034.
10.Union of India, Rep.by its Principal Secretary, Ministry of Finance, Department of Revenue, 136A, North Block, New Delhi – 100 001.
W.P.No.3409 of 202203.08.2022 6/6 https://www.mhc.tn.gov.in/judis