Commissioner CGST And Cx Howrah Commissionarate vs. Sonali Polyplast PVT LTD And Ors

Held

The Court held that in light of 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. on July 22, 2022, no separate order is required from this Court. The Supreme Court's directions mandate that the Goods and Service Tax Network (GSTN) shall open a common portal for filing or revising TRAN-1 and TRAN-2 forms for two months (September 1, 2022, to October 31, 2022). Aggrieved registered assessees are permitted to file or revise these forms, irrespective of prior writ petitions or decisions by the ITGRC. GSTN is to ensure no technical glitches occur. Concerned officers have 90 days thereafter to verify claims and pass orders on merits after affording an opportunity to the parties. Allowed transitional credit will be reflected in the Electronic Credit Ledger. The ratio decidendi is that the Supreme Court's overarching directions on transitional credit mechanism supersede the need for individual High Court pronouncements on similar matters, providing a uniform procedure. The appeal was disposed of in terms of the Supreme Court's order.

Facts

The Commissioner, CGST & CX, Howrah Commissionerate (appellant) filed an appeal against an order passed by a Learned Single Bench on March 4, 2020, in W.P. No.21101(W) of 2019. The writ petition was filed by Sonali Polyplast Private Limited (respondent no.1). The dispute pertains to the availing of transitional credit through TRAN-1 and TRAN-2 forms under the Goods and Services Tax regime. The specific tax period and the amount in dispute are not explicitly stated in the judgment. The procedural history involves a writ petition before the High Court, which was disposed of by the Learned Single Bench, leading to the present appeal by the revenue.

Key Issues

1. Whether the directions issued by the Hon'ble Supreme Court in Union of India & Anr. – Vs. – FILCO Trade Centre Pvt. Ltd. & Anr. (2022) are applicable to the present appeal, thereby rendering a separate order from this Court unnecessary? The appellant (revenue) contended that in light of the Supreme Court's comprehensive directions regarding the availing of transitional credit through TRAN-1 and TRAN-2, no further orders are required from this Court in the present appeal. The appellant relied on the Supreme Court's order dated July 22, 2022. The respondent (petitioner) did not present any specific arguments beyond what was implicitly addressed by the Supreme Court's ruling. The judgment does not record any specific arguments from the respondent.