M/S Sharda Motors vs. Union Of INDIA

Held

The High Court held that the grievance raised by the petitioner in the writ petition has been ventilated and resolved by the directions issued by the Supreme Court of India in its judgment dated 29.08.2018. The Supreme Court had directed GSTN to open a common portal for filing TRAN-1 and TRAN-2 forms for a period of two months (01.09.2022 to 31.10.2022), allowing aggrieved registered assessees to file or revise their forms. The concerned officers were given 90 days thereafter to verify claims and pass orders. The reasoning is that the opportunity to file the necessary forms has been provided as per the Supreme Court's order, thereby addressing the petitioner's underlying concern. The ratio decidendi is that when the Supreme Court provides a comprehensive mechanism to address issues related to transitional credit filing, subsequent writ petitions on similar grounds become infructuous. The operative direction is that the instant writ petition is disposed of in light of the Supreme Court's order.

Facts

The petitioner, M/s Sharda Motors, filed a writ petition before the Rajasthan High Court challenging an action or order related to Goods and Services Tax (GST). The specific tax period and the authority that passed the order are not detailed in the provided text. The procedural history that matters is that the issues raised by the petitioner were 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 issued directions concerning the filing of Transitional Credit forms TRAN-1 and TRAN-2.

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 ventilated in the writ petition, pertains to issues that have been resolved by the Supreme Court of India's judgment dated 29.08.2018. The Supreme Court 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 (01.09.2022 to 31.10.2022). The Supreme Court further directed that any aggrieved registered assessee could file or revise the relevant form, irrespective of whether they had filed a writ petition or their case was decided by the ITGRC. The revenue or State did not present any arguments as the matter was disposed of based on the Supreme Court's prior judgment.