2022 (9) TMI 481 - HC - GST

Landmark GST Ruling: Petitioner Wins Right to File TRAN-I Form for Transitional Credit Transfer Under Supreme Court Guidelines

HC granted petitioner's request to file GST TRAN-I form for transitional credit transfer, aligning with Apex SC's directive in Filco Trade Centre case. ... Permission to allow the petitioner to file Form GST TRAN-I - carry forward of transitional credit into its electronic credit ledger from the Pre GST Regime to GST Regime - HELD THAT:- Reliance placed in the Apex Court in the Case of UNION OF INDIA & ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. & ANR. [2022 (7) TMI 1232 - SC ORDER], where 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 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 off. Issues:1. Petitioner's request to file Form GST TRAN-I for transitional credit transfer.2. Application of Apex Court judgment in the case of Union of India & another Vs. Filco Trade Centre Pvt. Ltd.3. Agreement of CGST, GSTN, and State of Jharkhand with the petitioner's submission.4. Consideration of Apex Court's directions regarding the opening of the GST common portal for filing transitional credit forms.5. Extension of time for opening the GST common portal as per the Apex Court's order.Analysis:1. The petitioner sought a direction to file Form GST TRAN-I to transfer transitional credit to the electronic credit ledger from the Pre-GST Regime to the GST Regime. The Deputy Commissioner of State Tax rejected the petitioner's representation for the same.2. The petitioner relied on the judgment of the Apex Court in the case of Union of India & another Vs. Filco Trade Centre Pvt. Ltd., where the Court allowed registered assesses to file or revise relevant forms for transitional credit transfer. The GSTN was directed to open a common portal for filing forms for availing Transitional Credit through TRAN-1 and TRAN-2 for a specified period.3. The counsels for CGST, GSTN, and the State of Jharkhand agreed that the petitioner's case falls within the directions of the Apex Court in the Filco Trade Centre Pvt. Ltd. case.4. The High Court reviewed the Apex Court's judgment in the Filco Trade Centre Pvt. Ltd. case, which directed the GSTN to open the common portal for filing transitional credit forms for a specific period, ensuring no technical glitches, and allowing officers 90 days to verify claims and reflect allowed transitional credit in the Electronic Credit Ledger.5. Following the extension of time for opening the GST common portal by the Apex Court, the petitioner was permitted to submit the TRAN-1 application within the extended window period. The High Court disposed of the writ petition in accordance with the directions of the Apex Court, enabling the petitioner to avail of the transitional credit filing opportunity within the specified timeline.