Gurukripa Lubricants v. Union of India and Others
[Citation -2020-LL-0827-30]

Citation 2020-LL-0827-30
Appellant Name Gurukripa Lubricants
Respondent Name Union of India and Others
Relevant Act CGST
Date of Order 27/08/2020
Judgment View Judgment
Keyword Tags input tax credit • cenvat credit • service tax

1 WP-12184-2020 High Court Of Madhya Pradesh WP-12184-2020 (M/S GURUKRIPA LUBRICANTS Vs UNION OF INDIA AND OTHERS) 1 Gwalior, Dated : 27-08-2020 Heard through Video Conferencing. Shri Prashant Sharma, counsel for petitioner. Shri Vivek Khedkar, Assistant Solicitor General, for respondent No.1 on advance notice. Shri M.P.S.Raghuvanshi, Addl.A.G for respondents/State on advance notice. Heard on question of admission. By filing this petition, petitioner has invoked Article 226 of Constitution of India seeking writ of mandamus directing respondents to allow it to avail short transitioning of input tax credit ("ITC) by either updating electronic credit ledger at their back end, in accord with details of credit submitted by petitioner or allowing them to revise form GST TRAN-1, in conformity with returns filed under existing laws that stand repealed by Central Goods and Service Tax Act 2017 ("CGST"). Brief facts of case are that petitioner firm is sole proprietorship firm engaged in business of lubricants. GST was brought into force with effect from 1st July, 2017. GST replaced various indirect taxes in India. petitioner firm also got itself registered under GST Portal and GST No.23AEIPJ9886MJZP. authorities with view to shift from old regime to new regime and for doing smooth transaction, framed certain provisions under GST Act. provisions prescribe for utilization of input tax credit accumulated under earlier tax law in new taxation regime. It is further submitted that entire tax regime had itself watershed moment with advent of GST. GST laws framed by Parliament and State Legislature recognized fact that taxpayer had ITC under 2 WP-12184-2020 existing laws and provide for elaborate transitional arrangement to save pending as well as future claims relating to existing law made before it or after appointed day. In order to achieve this objective, GST laws permit registered persons to migrate amount of CENVAT credit that was carried forward in returns under existing laws in electronic credit ledger under GST laws. petitioner was facing technical difficulty in uploading form, then TRAN-I, therefore, petitioner relentlessly raised grievance before respondent authorities but of no avail. Various representations were submitted to authorities which are marked as Annexure P/3. grievance raised by petitioner fell on deaf ears and no action was taken by respondent authorities. Learned counsel for petitioner has contended that issue involved is squarely covered by judgment of Punjab and Haryana High Court in case of Adfert Technologies Pvt. Ltd. Vs. Union of India, reported in, 2019 TIOL-2519HC-P&H-GST. SLP was filed against aforesaid decisions but same was also dismissed. Learned counsel has further relied upon judgment rendered by Delhi High Court in case of Brand Equities Treaties Ltd and Others Vs. Union of India reported as 2020 TIOL-900-HC-Del. GST wherein, following decisions of P&H High Court and various other High Courts, respective petitioners were permitted to file TRAN-I before or after appointed day. case of petitioner is covered with aforesaid decisions. Taking into considering fact that issue has been decided by various High Courts as well as by Apex Court, this court deems it proper to direct petitioner to file fresh representation annexing all judgments cited before this court within period of seven days before Jurisdictional Commissioner from date of receipt of certified copy of order. In case, petitioner files representation within aforesaid period, Jurisdictional Commissioner is directed to decide same in light of various judgments passed by High Courts and Apex Court and pass reasoned and 3 WP-12184-2020 speaking order within period of four weeks thereafter. Decision taken be communicated to petitioner forthwith. With aforesaid, this petition stands disposed of. CC as per rules. (S. A. DHARMADHIKARI) (VISHAL MISHRA) JUDGE JUDGE Rks RAM KUMAR SHARMA 2020.08.28 11:41:08 +05'30' Gurukripa Lubricants v. Union of India and Other
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