2022 (11) TMI 917 - HC - GST

Seeking direction to 1st Respondent to enable the Petitioner to file GST TRAN 1 electronically and treat it as filed in accordance with law - HELD THAT - The issue stands covered by the order of this Court in the case of he issue stands covered by the order of this Court in the case of M/S. A-ONE TILES REP. BY ITS PROPREITOR, MRS. REKHA JAIN, M/S. ARIHANT MARBLES REP BY ITS PROPRIETOR, MR. RAJESH JAIN VERSUS. THE ASSISTANT COMMERCIAL TAX OFFICER, PUDUCHERRY, THE NODAL OFFICER/JOINT COMMISSIONER OF COMMERCIAL TAXES, PUDUCHERRY, THE CHAIRMAN, THE GOODS SERVICE TAX NETWORK, NEW DELHI 2022 (8) TMI 1306 - MADRAS HIGH COURT wherein it was held that direction No.2 permits 'any aggrieved registered assessee' to file a form seeking Transitional credit or revision thereof. The Writ Petition stands disposed of.

Summary

Issues:
Prayer for a writ of Mandamus directing the 1st Respondent to enable the Petitioner to file GST TRAN 1 electronically and treat it as filed in accordance with law.

Analysis:
The writ petition sought a Mandamus directing the 1st Respondent to allow the Petitioner to file GST TRAN 1 electronically and treat it as filed in compliance with the law. Both parties acknowledged that a previous order of the court in the case of M/s.A-One Tiles and M/s.Arihant Marble had already addressed this issue, following a judgment of the Hon'ble Supreme Court in the case of Union of India v. Filco Trade Centre Pvt. Ltd. The court had issued several directions in the earlier case, including instructing the Goods and Service Tax Network (GSTN) to open a common portal for filing forms for availing Transitional Credit through TRAN-1 and TRAN-2 for a specified period. The court directed that any aggrieved registered assessee could file the relevant form or revise the already filed form, regardless of whether they had filed a writ petition or had their case decided by the Information Technology Grievance Redressal Committee (ITGRC).

The specific direction permitted any aggrieved registered assessee to file a form seeking Transitional credit or revision thereof. The court disposed of the Writ Petition on the terms mentioned above, with an endorsement from the petitioner's counsel indicating the petitioner's intention to avail the benefits extended to the assessees as per the earlier order. No costs were awarded in this matter. The judgment provided clarity on the procedure for filing GST TRAN 1 electronically and emphasized the importance of following the directives issued by the court in similar cases to ensure compliance with the law and facilitate the smooth processing of Transitional Credit claims.