Victora Auto Private Limited vs. UOI And Ors.

Facts

The petitioner, Victora Auto Private Limited, filed a writ petition before the Punjab & Haryana High Court. The respondents, Union of India and others, brought to the Court's attention an order passed 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. This Supreme Court order directed the Goods and Service Tax Network (GSTN) to open a common portal for filing or revising forms for availing Transitional Credit through TRAN-1 and TRAN-2 for a period of two months, from September 1, 2022, to October 31, 2022. The Supreme Court also laid down procedures for verification and passing of orders by concerned officers. In light of the respondents' undertaking to comply with the Supreme Court's directions, the petitioner withdrew their petition.

Held

The Court noted 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 or revising TRAN-1 and TRAN-2 forms for two months, from September 1, 2022, to October 31, 2022. The Supreme Court also stipulated that any aggrieved registered assessee could file or revise their forms irrespective of prior writ petitions or decisions by the ITGRC. Furthermore, GSTN was directed to ensure no technical glitches, and concerned officers were given 90 days thereafter to verify claims and pass orders on merits after granting an opportunity to parties. The allowed transitional credit was to be reflected in the Electronic Credit Ledger. In view of the respondents' assurance of meticulous compliance with these Supreme Court directions, the petitioner chose not to press their writ petition. Consequently, the writ petition was disposed of.

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 Argument: The petitioner did not explicitly argue any points as they chose not to press the instant petition in light of the respondents' submission regarding compliance with the Supreme Court's order. Respondents' Argument: The respondents submitted that the Supreme Court, in its order dated July 22, 2022, directed 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). They assured the Court of meticulous compliance with these directions, which would provide an opportunity for aggrieved registered assessees to file or revise their forms for transitional credit.