M/S Sohan Lal Aggarwal vs. Union Of INDIA And Others

Facts

The petitioner, M/s Sohan Lal Aggarwal, Kurukshetra, 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 under the Goods and Services Tax (GST) regime. The Supreme Court, in SLP (C) No.32709-32710 of 2018, issued directions regarding the opening of a common portal for filing or revising TRAN-1 and TRAN-2 forms for availing transitional credit. The respondents' counsel informed the High Court of these Supreme Court directions and stated that there would be meticulous compliance. In light of this, the petitioner's counsel stated that the petitioner did not press the instant petition.

Held

The High Court noted that the respondents' counsel brought to its notice 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/revising TRAN-1 and TRAN-2 forms for two months (September 1, 2022, to October 31, 2022). Any aggrieved registered assessee was directed to file or revise the relevant form. The Supreme Court also directed concerned officers to verify claims within 90 days and pass orders on merits after granting an opportunity. The GSTN was to ensure no technical glitches. In light of the respondents' submission of meticulous compliance with these Supreme Court directions, the counsel for the petitioner stated that the petitioner 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 the filing or revision of TRAN-1 and TRAN-2 forms, considering 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). Petitioner's contention: The petitioner did not press the instant petition, implying acceptance of the Supreme Court's directions and the respondents' commitment to compliance. Respondents' contention: The respondents undertook to meticulously comply with the directions issued by the Supreme Court, which included opening a common portal for filing/revising TRAN-1 and TRAN-2 forms and subsequent verification and decision on claims.