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2022 (11) TMI 551 - HC - GSTDirection upon the Respondent Authorities to allow the petitioner to file Form GST TRAN-I in order to carry forward the transitional credit into its electronic credit ledger from the Pre GST Regime to GST Regime - HELD THAT - On going through the judgment rendered by the Apex Court in the Case of UNION OF INDIA ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. ANR. 2022 (7) TMI 1232 - SC ORDER , whereby the time for opening of GST common Portal has been extended for a further period of four weeks from the date of the order. The time for opening of GST common portal has been extended for a further period of four weeks from the date of the order. As such, petitioner, who could not submit its TRAN-1 application, may submit TRAN-1 application within the window period - Petition disposed off.
Issues:
1. Petitioner's request to file Form GST TRAN-I for carrying forward transitional credit. 2. Interpretation of Apex Court judgment regarding filing of relevant forms for availing Transitional Credit. 3. Agreement of CGST, GSTN, and State of Jharkhand on the applicability of Apex Court directions. 4. Consideration of directions passed by the Apex Court in the case of Filco Trade Centre Pvt. Ltd. 5. Extension of time for opening GST common portal and its impact on the petitioner's case. The petitioner sought a direction to file Form GST TRAN-I to transfer transitional credit to the electronic credit ledger from the Pre-GST Regime. The Deputy Commissioner of State Tax rejected the petitioner's representation regarding this matter. The petitioner relied on the Apex Court judgment in the case of Union of India & another Vs. Filco Trade Centre Pvt. Ltd., allowing registered assesses to file or revise forms for availing Transitional Credit. The GSTN was directed to open a common portal for filing relevant forms for two months starting from September 1, 2022. Subsequently, the time for opening the portal was extended by four weeks. The petitioner requested to benefit from this window period despite filing the writ petition before the Apex Court's directions. The counsel for CGST, GSTN, and the State of Jharkhand agreed that the petitioner's case aligns with the Apex Court's directions in the Filco Trade Centre Pvt. Ltd. case. The High Court examined the Apex Court's judgment dated July 22, 2022, and the subsequent order extending the time for opening the GST common portal. The directions from the Apex Court emphasized opening the portal for filing Transitional Credit forms, allowing assesses to revise forms, ensuring no technical glitches, verifying claims within 90 days, reflecting allowed credit in the Electronic Credit Ledger, and issuing guidelines if necessary. The High Court acknowledged the extension of time for opening the portal and directed the petitioner to submit the TRAN-1 application within the specified window period as per the Apex Court's directions. In conclusion, the High Court disposed of the writ petition in line with the Apex Court's directions, allowing the petitioner to submit the TRAN-1 application within the extended window period for availing Transitional Credit. The case of the petitioner was to abide by the directives set forth by the Apex Court, ensuring compliance with the timelines and procedures outlined for transferring transitional credit into the electronic credit ledger.
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