Azad Coach PVT. LTD. vs. Union Of INDIA Through The Secretary

Facts

The petitioner, Azad Coach Pvt. Ltd., filed a writ petition before the Rajasthan High Court. The core of the dispute, as indicated by the joint submission of counsel, revolves around the petitioner's entitlement to submit a TRAN-1 Form. This form is crucial for availing transitional credit under the Goods and Services Tax (GST) regime. The parties jointly stated that the petitioner is entitled to submit the TRAN-1 Form in light of a specific order passed by the Hon'ble Supreme Court. The petitioner expressed apprehension regarding the actual facilitation of submitting the TRAN-1 Form despite the Supreme Court's order. The respondent, represented by the Additional Solicitor General, assured compliance with the Supreme Court's directions.

Held

The High Court held that the writ petition could be disposed of in terms of the order passed by the Hon'ble Supreme Court. The Court noted the joint submission of counsel from both sides, confirming the petitioner's entitlement to submit the TRAN-1 Form. The apprehension of the petitioner regarding the non-provision of the facility was addressed by the assurance from the Additional Solicitor General that the Supreme Court's order would be complied with. The Court directed that the petitioner be allowed to submit the TRAN-1 Form in accordance with the Supreme Court's directions. The Court also stated that if the petitioner's grievance remains unaddressed, it would be open for them to revive the case. The specific amount in dispute was not recorded, nor were any specific provisions of the GST Act or Rules discussed beyond the context of the TRAN-1 form.

Key Issues

1. Whether the petitioner is entitled to submit the TRAN-1 Form for availing transitional credit, considering the directions issued by the Hon'ble Supreme Court in Union of India & Anr. Vs. FILCO Trade Centre Pvt. Ltd. & Anr.? Petitioner's Contention: The petitioner, through its counsel, relies on the Supreme Court's order dated 22.07.2022, which directs the opening of a common portal for filing TRAN-1 and TRAN-2 forms. The petitioner seeks to ensure that this facility is indeed provided to them. Revenue's Contention: The learned Additional Solicitor General, representing the respondents, stated that the order of the Supreme Court has to be complied with in letter and spirit, and the petitioner's submission will be considered by the authorities strictly in terms of the Supreme Court's order. No specific counter-arguments or reliance on other provisions were recorded for the revenue.