Aesthetic Living Merchants PVT LTD vs. State Of Haryana And Others

Facts

The petitioner, Aesthetic Living Merchants Pvt. Ltd., filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The respondents included the State of Haryana and the Union of India. The petition concerned the availing of transitional credit through TRAN-1 and TRAN-2 forms. The respondents' counsel 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 provided a mechanism for aggrieved registered assessees to file or revise their TRAN-1 and TRAN-2 forms. In light of the respondents' commitment to comply with these Supreme Court directions, the petitioner stated that they did not wish to press their instant petition.

Held

The Court noted that the respondents' counsel 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/revising TRAN-1 and TRAN-2 forms for two months (01.09.2022 to 31.10.2022). The Supreme Court further directed that aggrieved assessees could file or revise their forms, irrespective of prior writ petitions or ITGRC decisions. Concerned officers were given 90 days thereafter to verify claims and pass orders on merits after granting an opportunity to parties. The allowed credit would then reflect in the Electronic Credit Ledger. The Supreme Court also suggested the GST Council issue guidelines if required. In response to the respondents' assurance of meticulous compliance with these directions, the petitioner's counsel stated that the petitioner did not press the instant writ petition. Consequently, the Court disposed of the petition.

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 in relation to the petitioner's claim for transitional credit. Petitioner's contention: The petitioner did not explicitly argue any specific point but indicated their intention not to press the petition in light of the respondents' undertaking to comply with the Supreme Court's directions. Respondents' contention: The respondents, through their counsel, informed the Court about the Supreme Court's order dated 22.07.2022, which directed the Goods and Service Tax Network (GSTN) to open a common portal for filing/revising TRAN-1 and TRAN-2 forms for a period of two months. The respondents assured the Court of meticulous compliance with these directions.