M/S Panj Tara Foods vs. UOI And Ors.

Facts

The petitioner, M/s Panj Tara Foods, filed a writ petition before the Punjab & Haryana High Court challenging an unspecified order or action related to GST. The respondents, Union of India and others, including state authorities, appeared before the court. During the proceedings, the respondents brought to the court's attention a significant 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 provided specific directions regarding the filing and processing of transitional credit claims through TRAN-1 and TRAN-2 forms.

Held

The Court did not decide any specific issue on merits concerning the petitioner's original grievance. Instead, the Court noted that the respondents had undertaken to comply meticulously with the directions issued by the Supreme Court in the case of Union of India and another versus Filco Trade Centre Pvt. Ltd. and another. These directions included opening a common portal for filing/revising TRAN-1 and TRAN-2 forms for a period of two months, from September 1, 2022, to October 31, 2022, to allow aggrieved registered assessees to file or revise their claims. The Supreme Court's order also stipulated a 90-day period for concerned officers to verify the claims and pass orders on merits after providing an opportunity to the parties. In light of the respondents' commitment to comply with the Supreme Court's order, the counsel for the petitioner stated that they 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. 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 informed the Court about the Supreme Court's order dated July 22, 2022, which directed the Goods and Service Tax Network (GSTN) to open a common portal for filing or revising TRAN-1 and TRAN-2 forms for two months (September 1, 2022, to October 31, 2022). The order also mandated that concerned officers verify claims within 90 days and pass appropriate orders on merits after granting an opportunity to the parties. The respondents stated that there would be meticulous compliance with these directions.