GST
TRT-2025-
Madras High Court
Date:-28-07-22
In:-
Issue Favourable to Tax Payer ?:- 0
Order Date: 28 July 2022
Facts-
- The Petitioner, M/s Proventus Life Sciences Pvt. Ltd contended that in the light of the recent judgment of the Supreme Court in the case of Union of India and another vs. Filco Trade Centre Pvt. Ltd. and another [SLP (C) Nos.32700 – 32710 of 2018 dated July 22, 2022]. they are inclined to avail the benefit extended to all the assessee in the aforesaid order.
Issue-
- Whether the petitioner will get the benefit of Supreme Court direction regarding the reopening of the GSTN portal from 1 September 2022 to 31 October 2022 to enable taxpayers to claim transitional credit?
Order-
- The High Court held that in light of the recent judgment of the Hon'ble Supreme Court in the case of Union of India and another V. Filco Trade Centre Pvt. Ltd. and another (SLP (C) Nos.32700 – 32710 of 2018 dated 22.07.2022), the petitioner is inclined to avail the benefit extended to the assessees. The Single Bench of Hon’ble High Court has issued a series of directions as extracted below:
- GSTN is directed to open a common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months i.e. w.e.f. September 1, 2022 to October 31, 2022.
- Considering the judgments of the High Courts, any aggrieved registered assessee is directed to file the relevant form or revise the already filed form irrespective of whether the taxpayer has filed writ petition before the High Court or whether the case of the taxpayer has been decided by Information Technology Grievance Redressal Committee (“ITGRC”).
- GSTN has to ensure that there is no technical glitch during the said time.
- The concerned officers are given 90 days thereafter to verify the veracity of the claim/transitional credit and pass appropriate orders thereon on merits after granting appropriate reasonable opportunity to the parties concerned.
- Thereafter, the allowed Transitional credit is to be reflected in the Electronic Credit Ledger.
- If required, the GST Council may also issue appropriate guidelines to the field formations in scrutinizing the claims.
- The High Court observed that SC has permitted to file/ revise Form TRAN to ‘any aggrieved registered assessee’. Writ Petition is accordingly disposed recording the aforesaid.
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