2023 (1) TMI 377 - HC - GST

Levy of duty with interest - non-filing Tran 2 forms - HELD THAT - Referring to the judgment of the Hon ble Apex Court in Union of India Another v. Filco Trade Centre Private Limited Another 2022 (7) TMI 1232 - SC ORDER , learned counsel for petitioner would submit that in view of the directions contained therein, the respondent authorities are required to open the Tran I and Tran 2 for transactional credit between 01.09.2022 and 31.10.2022 and in view of the covered judgment, necessary directions may be issued to the respondents. A copy of the said judgment is also furnished to the learned Senior Standing Counsel and he has not disputed about the judgment covering the facts of the case. Having regard to the above and due to the information submitted by both parties that pursuant to the judgment of the Hon ble Apex Court, Tran 1 and Tran 2 are kept opened, we observe that the petitioner can avail the benefit of this judgment and upload the relevant material through Tran 1 and Tran 2 before 31.10.2022. Petition disposed off.

Summary

Issues:
1. Writ of mandamus sought to declare respondent's action in levying duty for not filing Tran-2 forms as illegal.
2. Allegation of petitioner's mistake in filing Tran-1 form incorrectly.
3. Reference to the judgment of the Hon'ble Apex Court in Union of India v. Filco Trade Centre Private Limited.
4. Request for directions to open Tran-1 and Tran-2 for transactional credit.
5. Observations on the keeping open of Tran-1 and Tran-2 post the Apex Court judgment.
6. Disposal of the writ petition with no costs.

The petitioner sought a writ of mandamus to challenge the respondent's levy of duty amounting to Rs. 48,80,172 with interest for not submitting Tran-2 forms, despite the petitioner's attempts on specific dates. The petitioner alleged a mistake in filing the Tran-1 form incorrectly, which was deemed illegal, arbitrary, and unjust under the new GST Act. The petitioner requested the respondents to open the Tran-2 form or accept it manually, seeking appropriate relief under the circumstances.

During the hearing, the petitioner's counsel referred to a judgment of the Hon'ble Apex Court in Union of India v. Filco Trade Centre Private Limited, emphasizing that the respondent authorities must open Tran-1 and Tran-2 for transactional credit within a specified period. The petitioner urged the court to issue necessary directions based on the mentioned judgment, which was acknowledged by the learned Senior Standing Counsel without dispute.

In light of the information provided by both parties regarding the keeping open of Tran-1 and Tran-2 following the Apex Court's judgment, the court observed that the petitioner could benefit from this decision by uploading relevant material through Tran-1 and Tran-2 before a specified deadline. Consequently, the court disposed of the writ petition without imposing any costs and directed the closure of any pending interlocutory applications.

In conclusion, the judgment addressed the petitioner's grievances regarding the levy of duty and incorrect filing of forms, referencing a significant Apex Court decision and providing directions for the resolution of the matter in favor of the petitioner within a specified timeframe.