Calcutta Canvas, v. The Union Of India,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06.09.2019
CORAM
THE HON'BLE MR. JUSTICE K.RAVICHANDRABAABU W.P.No.26705 of 2019 Calcutta Canvas Co Represented by its Partner Mr.Vimal Chand Betala
...Petitioner
vs.
1.The Union of India Represented by its Secretary to Government Ministry of Finance 136A, North Bloc, New Delhi - 110 001.
2.Goods and Service Tax Council Though its Chairman Goods and Service Tax, Secretariat 5th Floor, Tower V, Jeevan Bharathi Building Janpath Road, Connaught Place New Delhi.
3.The Deputy Commissioner of Service Tax Range-IV R40, A1 Second Floor RNHB Shopping cum Office complex Mogappair East Officers Trg School Chennai.
4.The Additional Commissioner of Service tax Range-IV MHU Complex, Anna Salai, Chennai-600 035.
5.The Nodal Officer (Range IV) Assistant Commissioner Commissioner of Service Tax Chennai Div IV, 692 Anna Salai MHU Complex, Nandanam Chennai-600 035.
6.The Deputy Commissioner of Central GST and Central Excise Parrys Division, Chennai North Commissionerate 1st Floor, Newry Tower, No.2054-I, Anna Nagar, Chennai-600 040.
...Respondents
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the 4th respondent to permit the petitioner to correct the bonafide error in their TRAN-1 form to avail Tax Input Credit to the tune of Rs.8,27,000/- (Rupees Eight Lakhs Twenty Seven Thousand Only), by considering the petitioner's representation dated 26.05.2019 within the time limit.
For Petitioner : Mr.E.Sunganthan for M/s.Nathan & Associates For Respondents : Mr.K.S.Ramasamy standing counsel for R1, R3 to R6
O R D E R
Mr.K.S.Ramasamy, learned standing counsel takes notice for the respondents 1, 3 to 6. Since this writ petition is being disposed of at the admission stage only by directing the petitioner to approach the Nodal Officer, notice to the second respondent is dispensed with.
2. The petitioner seeks for a mandamus directing the 4th respondent to permit the petitioner to correct the bona fide error in TRAN-1 form to avail Tax Input Credit to the tune of Rs.8,27,000/- (Rupees Eight Lakhs Twenty Seven Thousand Only), by considering their representation dated 26.05.2019.
3. Heard both sides.
4. The case of the petitioner is as follows:
They are the registered dealer. During the advent of GST, they had huge opening stock purchased from traders (not covered under Excise Invoices), which they had attempted to report by filing form TRAN-1, in order to carry forward input tax credit. During this attempt, they had occurred a bona fide error on their part, wherein, they had reported the said stock details under column 7(d) instead of 7(b) of the form TRAN-1. The said error is evident from TRAN-2 form, which did not reflect the rate of credit in column 4 of the respective form. In view of the above said bona fide error, the petitioner had faced a financial loss to the tune of Rs.6,76,321/- under the caption of
CGST and tune of Rs.1,50,999/- under the caption of IGST. Therefore, the petitioner submitted a representation on 12.12.2018 before the fourth respondent and again on 25.06.2019 before the respondents 3 & 4 as well, marking a copy to the fifth respondent requesting an opportunity to rectify the bona fide error. However, the said request has not been considered. Hence, the present writ petition is filed with the relief as stated supra.
5. The learned counsel for the petitioner has reiterated the above contentions.
6. On the other hand, the learned standing counsel for the respondents 1, 3 to 6 submitted that for redressal of these grievances, a Nodal Officer was already appointed and it is for the petitioner to approach the said Nodal Officer and file a representation. He further submitted that in this case, appropriate Nodal Officer is the Nodal Officer (North), Mahatma Gandhi Road, Nungambakkam, Chennai. Therefore, he submitted that it is open to the petitioner to approach the said Nodal Officer and seek for redressal of their grievance.
7. The learned counsel for the petitioner submitted that liberty may be given to the petitioner to approach the said Nodal Officer.
8. Considering the above stated facts and circumstances and in view of the stand taken by the respondents 1, 3 to 6 as discussed supra, it is for the petitioner to approach the appropriate authority viz., Nodal Officer (North), Mahatma Gandhi Road, Nungambakkam, Chennai, and make a representation for redressal of their grievance.
9. Thus, this Writ Petition is disposed of, only by granting such liberty to the petitioner to approach the said Nodal Officer and make a representation within a period of two weeks from the date of receipt of a copy of this order. On receipt of such representation/request, the said Nodal Officer shall consider the same and pass appropriate orders on merits and in accordance with law, within a period of three weeks thereafter. No costs.
Sd/- Assistant Registrar(CCC) //True Copy// Sub Assistant Registrar
mk To 1.The Union of India Represented by its Secretary to Government Ministry of Finance 136A, North Bloc, New Delhi - 110 001.
2.Goods and Service Tax Council Though its Chairman Goods and Service Tax, Secretariat 5th Floor, Tower V, Jeevan Bharathi Building Janpath Road, Connaught Place New Delhi.
3.The Deputy Commissioner of Service Tax Range-IV R40, A1 Second Floor RNHB Shopping cum Office complex Mogappair East Officers Trg School Chennai.
4.The Additional Commissioner of Service tax Range-IV, MHU Complex, Anna Salai, Chennai-600 035.
5.The Nodal Officer (Range IV) Assistant Commissioner Commissioner of Service Tax Chennai Div IV, 692 Anna Salai MHU Complex, Nandanam, Chennai-600 035.
6.The Deputy Commissioner of Central GST and Central Excise Parrys Division, Chennai North Commissionerate 1st Floor, Newry Tower, No.2054-I, Anna Nagar, Chennai-600 040.
7.The Nodal Officer (North), Mahatma Gandhi Road, Nungambakkam, Chennai.
+1cc to Mr.K.Ramasamy, Advocate sr.77180 W.P.No.26705 of 2019 kk(co) nr 09/10/2019