M/S Ajnala Cooperative Sugar Mills Limited vs. Union Of INDIA And Others

Facts

The petitioner, M/s The Ajnala Cooperative Sugar Mills Limited, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The respondents, Union of India and others, brought to the Court's notice the directions issued by the Supreme Court in SLP (C) No.32709-32710 of 2018, Union of India and another versus Filco Trade Centre Pvt. Ltd. and another, dated July 22, 2022. These directions provided a mechanism for registered assessees to file or revise TRAN-1 and TRAN-2 forms for availing transitional credit. In light of the respondents' undertaking to comply with these directions, the petitioner chose not to press their petition.

Held

The Court noted that the respondents had brought to its attention the directions issued by the Supreme Court in SLP (C) No.32709-32710 of 2018. These directions mandated GSTN to open a common portal for filing or revising TRAN-1 and TRAN-2 forms for two months (September 1, 2022, to October 31, 2022). The Supreme Court also 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 was decided by the ITGRC. The respondents assured the Court of meticulous compliance with these directions. Consequently, the petitioner stated that they did not press their instant petition. The Court disposed of the petition in light of the respondents' undertaking to comply with the Supreme Court's directions.

Key Issues

1. Whether the directions issued by the 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 explicitly argue any points, but by not pressing the petition, implicitly accepted the Supreme Court's directions as a satisfactory resolution. 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. They relied on the Supreme Court's order dated 22.07.2022.