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2023 (1) TMI 731 - HC - GSTSeeking reopening of portal to file TRAN-1 and TRAN-2 - Transition of unutilized credit in respect of Input Service Distribution (ISD) - HELD THAT - Since this position was recognized, the prayers made in the writ petition were allowed, not as a matter of concession, but because of the position of law as declared by the judgments referred to in paragraph 4 of M/S HERO MOTOCORP LTD. VERSUS UNION OF INDIA ORS. 2022 (9) TMI 1409 - DELHI HIGH COURT where it was held that the issue stands covered by UNICHEM LABORATORIES LIMITED, CASTROL INDIA LIMITED AND ANR. NIVEA INDIA PRIVATE LIMITED, PFIZER LIMITED AND SIEMENS HEALTHCARE PVT. LTD. VERSUS UNION OF INDIA AND 5 ORS 2022 (9) TMI 258 - BOMBAY HIGH COURT , COLGATE PALMOLIVE (I) LIMITED VERSUS UNION OF INDIA ORS. 2022 (8) TMI 1282 - BOMBAY HIGH COURT and M/S BODAL CHEMICALS LTD. VERSUS UNION OF INDIA 2022 (2) TMI 846 - GUJARAT HIGH COURT where it was held that The Hon ble Apex Court, to aid the assessees to overcome the procedural/technical hurdles, by the order UNION OF INDIA ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. ANR. 2022 (7) TMI 1232 - SC ORDER directed the GST Network to open the common portal to file/rectify TRAN-1 and TRAN-2 for a period of two months, i.e., with effect from 1st September, 2022 to 31st October, 2022 to enable the different private parties to avail Transitional Credit. Since, we were in agreement with the ratio of those judgments, we allowed the relief prayed for by the writ petitioner. Petition allowed.
Issues:
Review of directions in the order dated 10.10.2022 concerning the instruction dated 05.07.2018. Analysis: The review petition was filed by respondent no.4/applicant regarding the directions in paragraph 3 of the order dated 10.10.2022. The order dated 10.10.2022 was a continuation of the proceedings from 19.09.2022, where a typographical error was noted in referring to the instruction dated 05.07.2018 instead of 05.02.2017. The respondent no.4/applicant cannot claim ignorance of the challenge to the instruction dated 05.07.2018, as it was mentioned in the impugned communication dated 04.02.2019. The petitioner was not allowed to transition unutilized credit due to the instruction dated 05.07.2018, which was found to be misaligned with previous court judgments allowing such transitions under Section 140 of the Central Goods and Services Tax Act, 2017. The relief granted in the writ petition was based on the legal position established by previous judgments. Respondent no.4/applicant acknowledged that the petitioner was entitled to relief based on a Supreme Court judgment. In conclusion, the court found that a review of the order dated 10.10.2022 was unnecessary, as the relief granted was in accordance with established legal principles and previous court judgments. The review petition/application was closed accordingly.
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