Union Of INDIA vs. Baljit Iron PVT LTD And Ors

Facts

The Union of India, the appellant, filed an appeal against an order passed by a Learned Single Bench on March 4, 2020, in W.P. No. 24020(W) of 2019. The appeal was filed with a significant delay of 643 days. The application to condone this delay was heard along with the appeal. The respondents are Baljit Iron Private Limited & Ors. The core of the dispute revolves around the availing of transitional credit through TRAN 1 and TRAN 2 forms under the Goods and Services Tax regime.

Held

The Court condoned the delay of 643 days in filing the appeal, exercising discretion based on the reasoned order of the Hon'ble Supreme Court dated July 22, 2022, in the case of Union of India & Anr. – Vs. – FILCO Trade Centre Pvt. Ltd. & Anr. The Court held that in light of the comprehensive directions issued by the Hon'ble Supreme Court in the aforementioned case, no further orders were required to be passed in the present appeal. The directions from the Supreme Court included opening a common portal for filing TRAN 1 and TRAN 2 forms for two months, allowing aggrieved registered assessees to file or revise forms irrespective of prior writ petitions or ITGRC decisions, ensuring no technical glitches, and providing 90 days for concerned officers to verify claims and pass orders. The appeal and connected applications were disposed of in terms of the Supreme Court's order.

Key Issues

1. Whether the delay of 643 days in filing the appeal by the revenue should be condoned, considering the reasons provided and the subsequent directions from the Supreme Court? (Question of fact and law) 2. Whether the appeal filed by the revenue is maintainable 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.? (Question of law) Contentions: Petitioner (Union of India): Argued for condonation of delay, citing the Supreme Court's order as a basis for exercising discretion, despite finding the reasons for delay not entirely convincing. They also relied on the Supreme Court's decision in FILCO Trade Centre Pvt. Ltd. to dispose of the appeal. Revenue (Union of India): Relied on the Supreme Court's decision in Union of India & Anr. – Vs. – FILCO Trade Centre Pvt. Ltd. & Anr. to argue that the appeal should be disposed of in terms of those directions. Respondents (Baljit Iron Private Limited & Ors.): No specific arguments recorded for the respondents in the judgment.