TRAN-1 and TRAN-2 be claim
Case Title | Aarti Industries Ltd vs Union of India |
Court | Gujarat High Court |
Honorable Judges | Justice N.V Anjaria & Justice Bhargav D. Karia |
Citation | 2022 (8) GSTPanacea 158 HC Gujarat C/SCA 1360/2022 |
Judgement Date | 08-August-2022 |
Council for Petitioner | Jainish P Shah |
Council for Respondent |
The Gujarat High Court bench of Justice N.V Anjaria & Justice Bhargav D. Karia has held that the aforesaid decision of the Supreme Court shall govern the right of the parties accordingly GSTN is directed to open common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022.
FACTS OF THE CASE
Between 6.7.2017 to 31.7.2017, the petitioner filed Form ER-1 Returns for the month of June, 2017 in respect of its nine manufacturing units. The Goods and Services Tax regime came into effect from 1.7.2017. The GST Tran-1 filed by the petitioner in respect of the nine manufacturing units and credit was received in the Electronic Credit Ledger. The petitioner, however, could not have credit of Educational Cess and Secondary and Higher Secondary Education Cess
Petitioner file petition to direct the respondents to transmit Rs. 43,73,628/- (Rupees Forty Three Lakhs Seventy Three Thousand Six Hundred and Twenty Eight only) towards unutilised accumulated CENVAT credit balance of the Education Cess and Secondary & Higher Education Cess by allowing the petitioners to manually file Form GST TRAN-1
To direct the respondents to credit Rs. 43,73,628/- (Rupees Forty Three Lakhs Seventy Three Thousand Six Hundred and Twenty Eight only) towards unutilised accumulated CENVAT credit balance of the Education Cess and Secondary & Higher Education Cess, directly in the Electronic Credit Ledger of the petitioner
Petitioner address that the issue involved and required to be addressed in this petition has been answered by the Apex Court in case of Union of India and anr vs. Filco Trade Centre Pvt. Ltd and anr in Special Leave to Appeal No. 32709–327010 of 2018 and another allied matters decided on 22.07.2020.
TRAN-1 and TRAN-2 be claim
COURT HELD
Considering the facts as recorded, held that he aforesaid decision of the Supreme Court shall govern the right of the parties
Goods and Service Tax Network (GSTN) is directed to open common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022
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
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
TRAN-1 and TRAN-2 be claim
ANALYSIS OF THE JUDGEMENT
It goes without saying that the aforesaid decision of the Supreme Court shall govern the right of the parties
Considering the judgments of the High Courts on the then prevailing peculiar circumstances, 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)
Goods and Service Tax Network (GSTN) is directed to open common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022
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