Haldia Petrochemicals LTD vs. Commisioner Of Statetaxex And Others

Held

The Court held that the appeal and connected application are to be disposed of in terms of the order passed by the Hon'ble Supreme Court in the case of Union of India & Anr. vs. FILCO Trade Centre Pvt. Ltd. & Anr. dated July 22, 2022. The Supreme Court's directions, which included opening a common portal for filing or revising TRAN-1 and TRAN-2 forms for two months (September 1, 2022, to October 31, 2022), and allowing 90 days thereafter for concerned officers to verify claims and pass orders, supersede all previous directions. Consequently, any observations made by the learned Single Bench in the impugned order that might obstruct the appellant from availing the benefit of transitional credit are vacated in their entirety. The appellant is granted liberty to file appropriate revised returns in accordance with the Supreme Court's directions. The Court expressly noted that the Supreme Court's order provides a mechanism for addressing such claims.

Facts

This intra-Court appeal was filed by Haldia Petrochemicals Ltd. (the appellant) against an order dated July 1, 2022, passed by a learned Single Bench. The appeal concerns the availment of transitional credit through TRAN-1 and TRAN-2 forms. The appellant sought to revise its TRAN-1 and TRAN-2 returns. The learned Single Bench's order was perceived by the appellant as potentially creating an obstacle to availing the appropriate benefit. The appeal was heard by the Commissioner of State Taxes & Ors. and the CGST & CX Authority.

Key Issues

1. Whether the observations made by the learned Single Bench in the impugned order dated July 1, 2022, would impede the appellant's ability to avail transitional credit through TRAN-1 and TRAN-2 forms, despite the Supreme Court's subsequent directions. Contentions of the appellant: The appellant argued that certain observations by the learned Single Bench might hinder their access to the benefits of transitional credit. They relied on the comprehensive directions issued by the Hon'ble Supreme Court in the case of Union of India & Anr. vs. FILCO Trade Centre Pvt. Ltd. & Anr. dated July 22, 2022, which they contended supersedes all prior directions and observations from various High Courts. Contentions of the revenue or State: The judgment does not record specific arguments from the revenue or State regarding the issues raised by the appellant.