Tradeimpex Polymers INDIA PVT. LTD. vs. Union Of INDIA Through The Revenue Secretary, Ministry Of Finance , Dept. Of Revenue And Ors

Facts

Numerous writ petitions were filed before the Bombay High Court by various private parties (petitioners) against the Union of India and other respondents, primarily concerning issues related to availing transitional credit under the Goods and Services Tax (GST) regime. The core of these petitions revolved around the inability of the petitioners to file or rectify their TRAN-1 and TRAN-2 forms, which are crucial for claiming transitional credit. The specific tax periods and amounts in dispute are not detailed in this excerpt. The procedural history leading to these petitions is not explicitly stated, but it is evident that the petitioners sought relief from the High Court due to technical or procedural hurdles in claiming their transitional credit.

Held

The Bombay High Court, in light of the Supreme Court's order dated July 22, 2022, in Petition(s) for Special Leave to Appeal(C) No(s).32709-32710 of 2018 and other connected matters, held that the GST Network (GSTN) is directed to open the common portal for filing/rectifying TRAN-1 and TRAN-2 forms. This window is to remain open for a period of two months, from September 1, 2022, to October 31, 2022. The Supreme Court's order mandates that any aggrieved registered assessee can file or revise their forms, irrespective of whether they had previously filed a writ petition or if their case was decided by the Information Technology Grievance Redressal Committee (ITGRC). The Court noted that the concerned officers would then have 90 days to verify the claims and pass appropriate orders. The ratio decidendi is that it is just and proper to provide a mechanism for assessees to avail transitional credit, especially when technical glitches or procedural issues have prevented them from doing so, by following the directions of the Apex Court.

Key Issues

1. Whether the Goods and Services Tax Network (GSTN) should be directed to open the common portal for filing/rectifying TRAN-1 and TRAN-2 forms to enable registered assessees to avail transitional credit, considering the circumstances that led to the filing of these petitions. This issue turns on the court's power to direct administrative actions for rectifying past grievances. Petitioner's Contention: The petitioners argued that they were unable to file or rectify their TRAN-1 and TRAN-2 forms, thereby being deprived of their legitimate transitional credit. They sought a direction for the portal to be opened to rectify this situation. Revenue's Contention: The respondents, including the Union of India and GSTN, were represented. While their specific arguments against opening the portal are not detailed in this excerpt, their participation implies a defense against the petitioners' claims or a reliance on existing procedures. The Supreme Court's subsequent order indicates a consideration of arguments from both sides.