M/S Ajit Singh Om Parkash PVT. LTD. vs. Union Of INDIA And Others

Facts

The petitioner, M/s Ajit Singh Om Parkash Pvt. Limited, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The respondents are the Union of India and others. The case concerns the availing of transitional credit through TRAN-1 and TRAN-2 forms under the Goods and Services Tax (GST) regime. The Supreme Court, in SLP (C) No.32709-32710 of 2018, issued directions on July 22, 2022, regarding the opening of a common portal for filing or revising these forms. The respondents' counsel informed the High Court of these Supreme Court directions and assured meticulous compliance. In light of this assurance, the petitioner decided not to press their petition.

Held

The Court noted that the respondents' counsel had brought to its notice the directions issued by the 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 July 22, 2022. These directions mandated the Goods and Services Tax Network (GSTN) to open a common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months (September 1, 2022, to October 31, 2022). The Supreme Court also directed that any aggrieved registered assessee could file or revise the relevant form, irrespective of whether a writ petition was filed or if the case was decided by the Information Technology Grievance Redressal Committee (ITGRC). The respondents assured meticulous compliance with these directions. In light of this assurance, the petitioner did not press their instant petition. The Court disposed of the petition accordingly, along with any pending applications.

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, specifically regarding the opening of a common portal for filing or revising TRAN-1 and TRAN-2 forms for transitional credit. Petitioner's contention: The petitioner did not explicitly argue their case but chose not to press the petition based on the respondents' assurance of compliance with the Supreme Court's directions. Respondents' contention: The respondents' counsel brought the Supreme Court's order dated July 22, 2022, to the notice of the High Court and assured that there would be meticulous compliance with the directions issued therein. These directions included opening a common portal for filing/revising TRAN-1 and TRAN-2 forms for two months, allowing aggrieved 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.