Proventus Life Sciences Pvt. Ltd Vs Commissioner (Madras High Court)
SC direction to Open GSTN portal available to “any aggrieved assessee”
The Hon’ble Madras High Court in M/s Proventus Life Sciences Pvt. Ltd, v. Revenue Department [W.P.No.7423 of 2019 & W.M.P.No.8093 of 2019 dated July 28, 2022] has clarified that the benefit of the Supreme Court decision directing the Government to open the Goods and Services Tax Network (“GSTN”) portal for taxpayers who wants to avail transitional credit, is available to any aggrieved registered assessee.
Facts:
M/s Proventus Life Sciences Pvt. Ltd (“the Petitioner”) contended that in the light of the recent judgment of the Supreme Court in the case of “Union of India and another vs. Filco Trade Centre Pvt. Ltd. and another [SLP (C) Nos.32700 – 32710 of 2018 dated July 22, 2022]”, the Petitioner is inclined to avail the benefit extended to all the assessee in the aforesaid order.
Issue:
Whether the Petitioner get benefit of the Supreme Court direction regarding reopening of GSTN portal from September 1, 2022 to October 31, 2022 to enable taxpayers to claim transitional credit?
Held:
The Hon’ble Madras High Court in W.P.No.7423 of 2019 & W.M.P.No.8093 of 2019 dated July 28, 2022 has issued a series of directions as extracted below:
