Greater Rajasthan Electric Trading Co. vs. The Union Of INDIA

Held

The High Court held that the grievance raised by the petitioner in the writ petition has been ventilated and resolved in light of the Supreme Court of India's judgment dated August 29, 2018. The Supreme Court had directed the Goods and Service Tax Network (GSTN) to open a 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. The Supreme Court further directed that any aggrieved registered assessee could file or revise the relevant form, irrespective of whether a writ petition was filed or if the case was decided by the ITGRC. The concerned officers were given 90 days thereafter to verify claims and pass appropriate orders. The reasoning is that the Supreme Court's comprehensive directions provide a remedy for the petitioner's grievance. Therefore, the writ petition was disposed of in view of the opportunity provided by the Supreme Court's order.

Facts

The petitioner, Greater Rajasthan Electric Trading Co., filed a writ petition before the Rajasthan High Court challenging an action or order related to GST. The specific tax period and the authority that passed the order are not explicitly stated in the provided text. The amount in dispute is also not mentioned. The procedural history indicates that the issues involved in this writ petition have been resolved by a judgment of the Supreme Court of India dated 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 a common portal for filing or revising TRAN-1 and TRAN-2 forms for two months, from September 1, 2022, to October 31, 2022.

Key Issues

1. Whether the petitioner is entitled to avail transitional credit through TRAN-1 and TRAN-2 forms, considering the Supreme Court's directions? The petitioner's grievance, as raised in the writ petition, has been addressed by the Supreme Court's order. The Supreme Court directed GSTN to open the common portal for filing/revising TRAN-1 and TRAN-2 forms for a period of two months. This implies that any aggrieved registered assessee, including the petitioner, can now avail this opportunity. The respondents, represented by the Union of India and State authorities, are bound by the Supreme Court's directions. The Supreme Court's judgment effectively provides a mechanism for resolving issues related to transitional credit, which was the likely subject of the petitioner's grievance.