Order Date: 5 September 2022

Facts-

• The Petitioner, R.P.M Pharma prays for a direction upon the Respondent Authorities to allow the petitioner to file Form GST TRAN-1 in order to carry forward the transitional credit into its electronic credit ledger from the Pre GST Regime to GST Regime. Its representation to do so has been rejected by order dated 5th January, 2021 passed by the Deputy Commissioner of State Tax.
• The petitioner has relied upon the judgment of the Apex Court in the case of Union of India & another Vs. Filco Trade Centre Pvt. Ltd. & another, where under the Apex Court has been pleased to allow any aggrieved registered assesses 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). 
• The Petitioner submitted that the instant writ petition was filed prior to the directions passed by the Apex Court in the case of Filco Trade Centre Pvt. Ltd. However, since the case of the petitioner falls within the scope of the directions passed by the Apex Court, petitioner may also be allowed to avail of the window period granted by the Apex Court for filing GST TRAN-1 or revised TRAN-1 application.

Issue-

• Whether the petition filed by the petitioner is sustainable?

Order-

• The Division Bench of Hon’ble High Court held that Reliance was placed in the Apex Court in the Case of UNION OF INDIA & ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. & ANR wherein it was held that 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 the 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 as per direction of the Apex Court. The case of the petitioner shall accordingly abide by the directions passed by the Apex Court.
• The writ petition is disposed of.