Union Of INDIA vs. One Auto Private Limited And Ors

Facts

The revenue (Union of India) filed an appeal against an order passed by a Learned Single Bench in a writ petition. The writ petition concerned the availing of transitional credit through TRAN-1 and TRAN-2 forms under the Goods and Services Tax regime. The dispute arose from the inability of the respondent, One Auto Private Limited, to file or revise these forms. The appeal was filed before the Calcutta High Court.

Held

The Court held that in light of the comprehensive directions issued by the Hon'ble Supreme Court in the case of Union of India & Anr. – Vs. – FILCO Trade Centre Pvt. Ltd. & Anr., no separate orders were required to be passed in this appeal. The Supreme Court's order provided a complete mechanism for assessees to avail transitional credit through TRAN-1 and TRAN-2 forms by directing GSTN to open a common portal for filing and revising these forms. The Court reasoned that the Supreme Court's directions were binding and covered the subject matter of the present appeal. Therefore, the appeal and connected applications were disposed of in terms of the Supreme Court's order, effectively granting the relief sought by the respondent by allowing them to utilize the mechanism provided by the Supreme Court.

Key Issues

1. Whether the appeal filed by the revenue is maintainable in light of the Supreme Court's directions in Union of India & Anr. – Vs. – FILCO Trade Centre Pvt. Ltd. & Anr. regarding the availing of transitional credit through TRAN-1 and TRAN-2 forms. The petitioner (revenue) argued that the appeal should be decided on its merits. The respondent (assessee) argued that the Supreme Court's order provided a comprehensive mechanism for addressing issues related to transitional credit and that the present appeal should be disposed of in accordance with those directions. The Supreme Court's order directed GSTN to open a common portal for filing or revising TRAN-1 and TRAN-2 forms for two months, allowing aggrieved registered assessees to file or revise their forms irrespective of prior writ petitions or ITGRC decisions. It also mandated verification of claims and passing of orders on merits within 90 days thereafter.