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2022 (9) TMI 1262 - HC - GSTConstitutional Validity of Rule 117(1) and the proviso thereto of both the CGST Rules, 2017 and Telangana GST Rules, 2017 - applicability of time limit of ninety days for filing Form GST TRAN-1 - HELD THAT - Issue decided in the case of M/S PKL LIMITED VERSUS UNION OF INDIA 2022 (9) TMI 1193 - TELANGANA HIGH COURT where it was held that The issue decided in the case of UNION OF INDIA ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. ANR. 2022 (7) TMI 1232 - SC ORDER where it was held that 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. Writ petition disposed off.
Issues:
Challenge to the legality of Rule 117(1) and proviso under CGST and Telangana GST Rules regarding time limit for filing Form GST TRAN-1, validity of certain orders issued by respondents, closure of facility to file Form GST TRAN-1, acceptance of Form GST TRAN-1 manually, setting aside penalty, crediting amount to Electronic Credit Ledger, and overall relief sought in the interest of justice. Analysis: 1. The petitioner challenged Rule 117(1) and the proviso under CGST and Telangana GST Rules, arguing that the time limit of ninety days for filing Form GST TRAN-1 was illegal, ultra vires Section 140, 164, and 174(2)(c) of the respective Acts, arbitrary, unreasonable, and violative of constitutional provisions. The petitioner sought a declaration to this effect, along with relief under Article 14, 19(1)(g), and 265 of the Constitution of India. 2. The petitioner also contested the validity of certain orders issued by the 6th and 7th respondents, claiming them to be ultra vires Section 140, 164, and 174(2)(c) of the CGST Act, 2017, and the Telangana GST Act, 2017. Specifically, Order No.3/2017-GST, Order No.7/2017-GST, and Order No.9/2017-GST were challenged for their legality. 3. Furthermore, the petitioner challenged the closure of the facility to file Form GST TRAN-1 on the common portal from a specified date, alleging it to be illegal. The petitioner sought a direction for respondents No.1 and 4 to accept Form GST TRAN-1 manually, along with setting aside a penalty imposed, which was deemed illegal and arbitrary in the circumstances of the case. 4. The petitioner requested the court to direct the respondents to credit a specified amount to the Electronic Credit Ledger under the respective GST Acts. Additionally, the petitioner sought other orders as deemed fit by the court in the interest of justice. 5. The court noted that the present writ petition was similar to a previous decision dated 08.08.2022 in a related matter. Referring to the Supreme Court's decision in Union of India v. Filco Trade Centre Pvt. Ltd., the court directed the GSTN to open the common portal for filing relevant forms for availing Transitional Credit for a specified period. The court also outlined various directions regarding the filing of forms, technical glitches, verification of claims, and reflection of Transitional credit in the Electronic Credit Ledger. 6. The court found that the directions issued by the Supreme Court adequately covered the interests of the petitioners in the present case. Consequently, the writ petitions were disposed of in line with the Supreme Court's decision. The court emphasized that there would be no order as to costs in this matter. 7. In conclusion, the present writ petition was disposed of in light of the directions issued by the Supreme Court, and any pending miscellaneous applications were closed without any order as to costs.
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