The United States and its Western allies intend to make the annual meeting of the United Nations Human Rights Commission a forum for international condemnation of the Polish military government and its Soviet supporters.

Elliott Abrams, U.S. assistant secretary of state for human rights, made the announcement as the meeting opened here today.

Although the Polish issue is not on the agenda of the 43-nation session, the U.S. and its allies are determined to push for a special debate, Abrams said.

He said he expected "a lot of games played with procedure" to stave off a debate on Poland, but asserted that "it will be impossible to exclude Poland" from the discussion.

Although Abrams made no reference to it in his remarks yesterday, it is understood that worries about the Polish debate's being choked off by procedural "games" were greatly enhanced by the election yesterday of Ambassador Ivan Garvalov of Bulgaria as chairman of the session, which ends March 12.

The Human Rights Commission, established in 1946, is the United Nations' principal body for the protection of human rights and sets U.N. policy for this field.

The commission meets for six weeks each year to review cases of human-rights violations and to prepare conventions and covenants on human rights. It is considering a draft convention against torture.

Abrams said the "whole outlook" for the meeting was changed by the "massive reversal of human rights in Poland" in December. The commission's agenda of human rights cases to review originally was confined to El Salvador, Chile, Guatemala, Bolivia, southern Africa, the Israeli-occupied territories, Kampuchea and Afghanistan.

The Polish case occupies a special place in the human rights debate because it "resulted from events not entirely internal to the country itself," Abrams contended. "There was massive intervention from the Soviet Union."

Abrams shrugged off assertions that U.S. government support for El Salvador's government added up to the same thing. "Yes, there is outside intervention in El Salvador , but it's Soviet, Cuban and Nicaraguan," he declared.

Abrams said the Reagan administration also intended to revive the question of Soviet mistreatment of Jews. He said he would meet with Anatoly Shcharansky, the exiled Soviet mathematician and leader of the Soviet exile community in Europe, to discuss the matter.