SUPREME COURT OF INDIA
S. ABDUL NAZEER, J.K. MAHESHWARI, JJ.
Union Of India & Anr. – Appellant
Versus
Filco Trade Centre Pvt. Ltd. & Anr. - Respondents
Petition(s) for Special Leave to Appeal (C) No(s). 32709-32710 of 2018
Decided on : 22-07-2022
GSTN - Transitional Credit Filing - [Goods and Services Tax Act, Section 140] - The court directed the Goods and Service Tax Network (GSTN) to open a common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for a specific period. It also directed aggrieved registered assesses to file or revise relevant forms, and instructed GSTN to ensure no technical glitches during the filing period. The concerned officers were given 90 days to verify the transitional credit claims and pass appropriate orders, with the allowed transitional credit to be reflected in the Electronic Credit Ledger. The GST Council was also empowered to issue appropriate guidelines to field formations for scrutinizing the claims.
Fact of the Case:
The court allowed the filing of Special Leave Petitions and condoned the delay. It issued specific directions related to the filing of Transitional Credit forms through GSTN and the verification process for transitional credit claims.
Finding of the Court:
The court found it just and proper to issue directions for the filing of Transitional Credit forms and the verification process, considering the judgments of the High Courts and the prevailing circumstances.
Issues: The main issue was related to the filing and verification process of Transitional Credit forms under the Goods and Services Tax Act.
Ratio Decidendi: The court's decision was influenced by the need to address the specific circumstances and provide a mechanism for filing and verifying Transitional Credit claims, ensuring no technical glitches and granting appropriate opportunity to the concerned parties.
Final Decision: The Special Leave Petitions were disposed of accordingly, and pending applications, if any, were also disposed of.
ORDER :
Permission to file Special Leave Petition(s) is allowed.
Delay condoned.
Having heard learned Additional Solicitor General, learned counsel appearing for different States and learned counsel appearing for different private parties and having perused the record, we are of the view that it is just and proper to issue the following directions in these cases:
1. 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).
3. GSTN has to ensure that there are no technical glitch during the said time.
4. 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.
5. Thereafter, the allowed Transitional credit is to be reflected in the Electronic Credit Ledger.
6. 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.
The court's decision emphasized the need to provide specific directions for filing and verifying Transitional Credit claims under the Goods and Services Tax Act, addressing the prevailing circumstanc....
The court's decision emphasized the importance of accommodating delays caused by the Covid-19 pandemic in filing revised forms and verifying transitional credit claims.
The main legal point established in the judgment is that the court allowed the petitioner to file concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for a specific period, in ....
The court affirmed the right to Transitional Input Tax Credit under Section 140 and mandated timely verification of claims without delay caused by technical issues.
The rights of the assessee in the credit standing in their favor cannot be deprived without authority of law, and relief can be granted based on technical glitches in filing forms.
The main legal point established in the judgment is that unutilized input tax credit is a vested right and property, and should not be denied on procedural or technical grounds.
Taxpayers can file the TRAN-1 form electronically or manually if they face technical glitches, as established in previous judgments.
The court established that procedural timelines should not infringe upon vested rights to claim tax credits, especially in light of technical challenges faced by taxpayers.
The main legal point established in the judgment is the non-compliance of statutory provisions under the Jharkhand Goods and Services Tax Act, 2017 (JGST), denial of principle of natural justice, and....
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