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

Facts

The petitioner, M/s The Morinda Cooperative Sugar Mills Limited, 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 Hon'ble 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 mandated GSTN to open a common portal for filing TRAN-1 and TRAN-2 forms for availing transitional credit for two months, from 01.09.2022 to 31.10.2022. The Supreme Court's order also directed concerned officers to verify claims and pass orders within 90 days thereafter. In light of the respondents' undertaking to comply with these directions, the petitioner did not press the instant petition.

Held

The Court noted the directions issued by the Hon'ble Supreme Court in SLP (C) No.32709-32710 of 2018, which mandated GSTN to open a common portal for filing TRAN-1 and TRAN-2 forms for two months (01.09.2022 to 31.10.2022) for aggrieved registered assessees to avail transitional credit. The Supreme Court's order also stipulated a 90-day period for concerned officers to verify the claims and pass appropriate orders on merits. In light of the respondents' assurance of meticulous compliance with these directions, the counsel for the petitioner stated that they did not press the instant petition. Consequently, the petition was disposed of in terms of the Supreme Court's order.

Key Issues

1. Whether the petitioner is entitled to avail transitional credit through 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, by not pressing the petition, implicitly accepted the opportunity provided by the Supreme Court's directions to file or revise their transitional credit forms. Respondents' contention: The respondents undertook to comply meticulously with the directions issued by the Supreme Court, which included opening a common portal for filing TRAN-1 and TRAN-2 forms and subsequent verification of claims.