M/S Shri Ram Tiles And Sanitary Ware vs. Union Of INDIA And Ors

Facts

The petitioner, M/s Shri Ram Tiles and Sanitary Ware, Hisar, filed a writ petition before the High Court of Punjab and Haryana. The respondents, Union of India and others, brought to the Court's notice directions issued by the Supreme Court in SLP (C) No.32709-32710 of 2018. These directions, dated July 22, 2022, mandated the Goods and Service Tax Network (GSTN) to open a common portal for filing or revising Transitional Credit forms (TRAN-1 and TRAN-2) for two months, from September 1, 2022, to October 31, 2022. The Supreme Court's order also stipulated that aggrieved registered assessees could file or revise forms irrespective of prior writ petitions or decisions by the ITGRC. Concerned officers were granted 90 days thereafter to verify claims and pass orders. In light of the respondents' commitment to meticulous compliance with these Supreme Court directions, the petitioner withdrew their petition.

Held

The Court was informed by the respondents about the Supreme Court's order dated July 22, 2022, in SLP (C) No.32709-32710 of 2018. This order directed GSTN to open a common portal for filing or revising Transitional Credit forms (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 their forms, irrespective of whether a writ petition had been filed or if the case had been decided by the ITGRC. The respondents assured the High Court of meticulous compliance with these directions. In light of this assurance and the mechanism provided by the Supreme Court's order, the counsel for the petitioner stated that they did not press the instant petition. The Court disposed of the petition accordingly, noting that pending applications would also stand disposed of.

Key Issues

1. Whether the petitioner is entitled to avail transitional credit through the filing or revision of TRAN-1 and TRAN-2 forms, considering the directions issued by the Supreme Court in SLP (C) No.32709-32710 of 2018. Petitioner's contention: The petitioner, by not pressing the instant petition, implicitly accepted the opportunity provided by the Supreme Court's directions to file or revise their transitional credit forms. The petitioner's stance suggests an acceptance of the mechanism laid out by the Supreme Court for resolving such claims. Revenue's contention: The respondents (Union of India and others) informed the Court about the Supreme Court's order dated July 22, 2022, which directed GSTN to open a common portal for filing/revising TRAN-1 and TRAN-2 forms for a specific period. They assured the Court of meticulous compliance with these directions. This indicates the revenue's position that the Supreme Court's order provides the appropriate recourse for the petitioner.