M/S Sureka Pharma Thru. Its Partner Shri Vibhash Sureka vs. The Central Board Indirect Taxes And Customs
What did the High Court hold?
The High Court disposed of the writ petition in light of the directions issued by the Supreme Court. The Supreme Court, in SLP (C) No.32709-32710/2018, had directed the Goods and Services Tax Network (GSTN) to open a common portal for filing or revising concerned forms for availing transitional credit through TRAN-1 and TRAN-2 for a period of two months, from September 1, 2022, to October 31, 2022. The Supreme Court's directions also stipulated that any aggrieved registered assessee could file or revise their forms irrespective of whether they had filed a writ petition or if their case was decided by the ITGRC. GSTN was to ensure no technical glitches during this period. Concerned officers were given 90 days thereafter to verify claims and pass orders. The High Court granted liberty to the petitioner to avail the benefit of the Supreme Court's order during the specified period. No issue was expressly left undecided.
What were the facts?
The petitioner, M/s Sureka Pharma, filed a writ petition before the Madhya Pradesh High Court at Indore. The petition challenged an action or order (not specified) related to Goods and Services Tax (GST). The respondents included the Central Board of Indirect Taxes and Customs (CBIC), GSTN, and CGST officials. The High Court was informed by the counsel for CGST that the Supreme Court, in SLP (C) No.32709-32710/2018, had issued directions concerning the filing of transitional credit forms TRAN-1 and TRAN-2. These directions allowed a common portal to be opened for two months, from September 1, 2022, to October 31, 2022, for aggrieved registered assessees to file or revise their forms.
What were the issues?
1. Whether the present writ petition should be disposed of in light of the directions issued by the Supreme Court in SLP (C) No.32709-32710/2018 regarding transitional credit. Assessee's Contention: The petitioner's counsel had no objection to disposing of the petition in light of the Apex Court's order. Revenue's Contention: The counsel for the CGST submitted that a similar issue was addressed by the Apex Court, which issued directions to GSTN to open a common portal for filing TRAN-1 & TRAN-2 forms for two months (01.09.2022 to 31.10.2022). Therefore, the petition was liable to be disposed of with liberty to the petitioner to avail the benefit.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER Shri Prasanna Prasad, learned counsel appearing for the CGST submits that a similar issue came up before the Apex Court in SLP (C) No.32709-32710/2018 arising out of the order passed by various High Courts and after considering the facts in totality, the Apex Court vide order dated 22.07.2022 has issued certain directions to the Goods and Service Tax Network (GSTN) to open common portal for filing concerned forms for availing transitional credit through TRAN-1 & TRAN-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022, therefore, in view of the above, this petition is liable to be disposed of with liberty to the petitioner to avail said benefit. The counsel for the petitioner has no objection in disposing the present petition in the light of the order passed by the Apex Court. The direction given by the Apex Court in the aforesaid SLP are reproduced below: Having heard learned Additional Solicitor General, learned counsel appearing for different States and learned counsel appearing for different private parties and having perused the -3- W.P.No.28289/2021 record, we are of the view that it is just and proper to issue the following directions in these cases:
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. 2. 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).
GSTN has to ensure that there are 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 GST Council may also issue appropriate guidelines to the field formations in scrutinizing the claims. The Special Leave Petitions are disposed of accordingly. Pending applications, if any, also stand disposed of. In view of the aforesaid, the present petition is disposed of in the light of the order passed by the Apex Court with liberty to the petitioner to avail the said benefit during the above period. With the aforesaid, the petition stands disposed of. (VIVEK RUSIA) (AMAR NATH (KESHARWANI) JUDGE JUDGE hk/ G NAIR Date: 2022.08.16 18:47:10 +05'30'
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