Bsb Marketing Private Limited vs. Union Of INDIA And Another

Facts

The petitioner, BSB Marketing Private Limited, filed a writ petition before the Punjab and Haryana High Court. The respondents, Union of India and another, brought to the Court's notice the directions issued by the Hon'ble Supreme Court in SLP (C) No.32709-32710 of 2018, titled Union of India and another versus Filco Trade Centre Pvt. Ltd. and another, dated 22.07.2022. These directions pertained to opening a common portal for filing forms for availing Transitional Credit through TRAN-1 and TRAN-2. Following the respondents' submission of meticulous compliance with these directions, the petitioner stated that they did not press the instant petition.

Held

The Court noted that the respondents had brought to its attention the directions issued by the Hon'ble Supreme Court in SLP (C) No.32709-32710 of 2018. These directions mandated the opening of a common portal by the Goods and Service Tax Network (GSTN) for filing 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, regardless of whether they had filed a writ petition or if their case had been decided by the ITGRC. The respondents assured the Court of meticulous compliance with these directions. In light of this assurance, the petitioner stated that they did not press the instant petition. Consequently, the writ petition was disposed of in terms of the Supreme Court's directions.

Key Issues

1. Whether the directions issued by the Hon'ble Supreme Court in Union of India and another versus Filco Trade Centre Pvt. Ltd. and another (SLP (C) No.32709-32710 of 2018) are to be complied with by the respondents. Petitioner's contention: The petitioner did not press the instant petition, implying acceptance of the Supreme Court's directions and the respondents' commitment to comply. Respondents' contention: The respondents brought the Supreme Court's directions to the Court's notice and stated that there would be meticulous compliance with the same. The directions 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 verification and order passing on merits after granting an opportunity to parties. Allowed transitional credit was to be reflected in the Electronic Credit Ledger, and the GST Council might issue guidelines for scrutinizing claims.