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

Facts

The petitioner, M/s The Bhogpur Cooperative Sugar Mills Ltd, Jalandhar, filed a writ petition before the Punjab and Haryana High Court. 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 titled Union of India and another versus Filco Trade Centre Pvt. Ltd. and another, dated 22.07.2022. These directions pertained to the opening of a common portal by GSTN for filing or revising TRAN-1 and TRAN-2 forms for availing transitional credit. The Supreme Court's order provided a specific window for such filings and subsequent verification by concerned officers. In light of the respondents' submission of meticulous compliance with these Supreme Court directions, the petitioner chose not to press their writ 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 concerned forms for availing transitional credit through TRAN-1 and TRAN-2 for a period of two months (September 1, 2022, to October 31, 2022). The Supreme Court also directed that aggrieved registered assessees could file or revise their forms, irrespective of whether they had filed a writ petition or if their case was decided by the ITGRC. Concerned officers were given 90 days thereafter to verify claims and pass orders on merits. The respondents assured the Court of meticulous compliance with these directions. In light of this assurance, the petitioner did not press their writ petition. The Court disposed of the petition accordingly.

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) regarding the opening of a common portal for filing/revising TRAN-1 and TRAN-2 forms for transitional credit are to be complied with by the respondents. Petitioner's contention: The petitioner did not explicitly argue any specific point as they chose not to press the petition. However, their initial filing of the writ petition implies a grievance related to transitional credit. Respondents' contention: The respondents, Union of India and others, informed the Court about the Supreme Court's directions and stated that there would be meticulous compliance with the same. They relied on the Supreme Court's order dated 22.07.2022.