2019 (6) TMI 308 - HC - GST

Transitional credit - HELD THAT - A prayer for update the electronic credit ledger at the backend or directing the respondents to adjust the petitioner's future CGST liability to the extent of its transitional credit has also been made. - Advocate, appearing on behalf of respondents submitted that the GST portal has been opened for the petitioner. In view of the above, the present writ petition has been rendered infructuous and may be disposed of as such.

Summary

Issues:
Petitioner seeking direction to allow transitional credit, updating electronic credit ledger, adjusting future CGST liability.

Analysis:

1. Petitioner Seeking Direction to Allow Transitional Credit:
The petitioner approached the High Court under Article 226 of the Constitution of India, seeking direction to the respondents to allow the petitioner to avail transitional credit of ?21,27,563. The petitioner requested either updating the electronic credit ledger at the backend or accepting the details of transitional credit manually submitted by the petitioner and updating the electronic credit ledger at the backend. The prayer also included directing the respondents to adjust the petitioner's future CGST liability to the extent of the transitional credit amount.

2. Respondent's Submission and Court's Decision:
Mr. Sunish Bindlish, Advocate representing the respondents, informed the court that the GST portal had been opened for the petitioner. Consequently, the learned counsel for the petitioner acknowledged that the writ petition had become infructuous due to the development. Subsequently, the court ordered the disposal of the petition in light of the rendered situation.

In conclusion, the High Court judgment addressed the petitioner's plea for transitional credit and the related directions sought from the respondents. The court's decision was based on the submission made by the respondent's counsel regarding the opening of the GST portal for the petitioner, leading to the acknowledgment of the petition becoming infructuous. The order was passed accordingly, disposing of the matter in consideration of the developments presented during the proceedings.