M/S. Shree Motors vs. Union Of INDIA

Facts

These appeals were filed by Gaurav Industries and M/s. Shree Motors, proprietorship concerns, against the respondents including the GST Council Secretariat, Commissioner CGST, and Assistant Commissioner CGST. The core issue revolved around the ability of the appellants to file or revise their TRAN-1 and TRAN-2 forms to claim transitional credit under the Goods and Services Tax regime. The specific tax periods and amounts in dispute are not explicitly detailed in the provided judgment excerpt. The procedural history indicates that the appellants had approached the High Court, and their grievances were pending resolution.

Held

The High Court disposed of the appeals in light of the directions issued by the Hon'ble Supreme Court of India on August 29, 2018, in Special Leave to Appeal (C) No(s).32709-32710/2018. The Supreme Court directed the Goods and Service Tax Network (GSTN) to open the common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for a period of two months, from September 1, 2022, to October 31, 2022. Aggrieved registered assessees were permitted to file relevant forms or revise already filed forms, irrespective of whether they had filed a writ petition or their case was decided by the ITGRC. GSTN was mandated to ensure no technical glitches occurred during this period. Concerned officers were given 90 days thereafter to verify claims and pass orders on merits after granting a reasonable opportunity to the parties. Allowed transitional credit was to be reflected in the Electronic Credit Ledger. The High Court found that this Supreme Court direction adequately addressed the grievance raised by the appellants.

Key Issues

1. Whether the appellants are entitled to an opportunity to file or revise their TRAN-1 and TRAN-2 forms for claiming transitional credit, despite potential past technical glitches or missed deadlines? (Question of law and fact, concerning the procedural fairness and accessibility of the GST portal). Contentions: Petitioner/Appellant: Argued for the right to file or revise TRAN-1 and TRAN-2 forms to avail transitional credit, implying that previous inability to do so was due to circumstances beyond their control or technical issues. Revenue/State: The judgment does not record specific arguments from the revenue/state, but it references directions issued by the Supreme Court, suggesting the revenue's position would have been considered in that higher forum.