M/S Guru Kripa Bartan Bhandar vs. Union Of INDIA And Ors

Facts

The petitioner, M/s Guru Kripa Bartan Bhandar, Faridabad, filed a writ petition before the Punjab and Haryana High Court. The respondents are the Union of India and others. The specific tax period and amount in dispute are not recorded in the judgment. The procedural history involves the petitioner filing a writ petition challenging an action or order by the revenue authorities, the details of which are not specified. The Supreme Court's directions in SLP (C) No.32709-32710 of 2018, titled Union of India versus Filco Trade Centre Pvt. Ltd., were brought to the High Court's notice.

Held

The Court noted the directions issued by the Supreme Court in SLP (C) No.32709-32710 of 2018. These directions mandated the Goods and Service Tax Network (GSTN) to open a common portal for filing TRAN-1 and TRAN-2 forms 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 their forms, irrespective of whether they had filed a writ petition or if their case had been decided by the ITGRC. The concerned officers were given 90 days thereafter to verify claims and pass orders. In light of the respondents' undertaking to comply meticulously with these directions, the petitioner's counsel stated that they did not press the instant petition. Consequently, the writ petition was disposed of.

Key Issues

1. Whether the petitioner is entitled to avail transitional credit through TRAN-1 and TRAN-2 forms, considering the directions issued by the Supreme Court in Union of India v. Filco Trade Centre Pvt. Ltd. (2022 SCC OnLine SC 1168). Petitioner's contention: The petitioner, through their counsel, did not press the instant petition in light of the respondents' submission regarding meticulous compliance with the Supreme Court's directions. No specific arguments were made by the petitioner regarding the merits of their claim. Respondents' contention: Counsel for the respondents informed the Court about the Supreme Court's directions, which mandated GSTN to open a common portal for filing TRAN-1 and TRAN-2 forms for two months (September 1, 2022, to October 31, 2022). The respondents indicated their intention to comply with these directions.