M/S. M.W. Enterprises vs. Union Of INDIA And Others

Facts

The petitioner, M/s M.W. Enterprises, filed a writ petition before the Punjab & Haryana High Court. The case was listed to be heard after the decision in SLP (C) Nos. 7425-7428 of 2020 before the Supreme Court. On July 22, 2022, the Supreme Court passed directions concerning the filing and processing of transitional credit claims through TRAN-1 and TRAN-2 forms. These directions mandated GSTN to open a common portal for two months (September 1, 2022, to October 31, 2022) for filing or revising these forms. Concerned officers were given 90 days thereafter to verify claims and pass orders. The petitioner's counsel stated that they did not press the instant petition in light of the Supreme Court's directions.

Held

The Court noted that the parties were ad idem that the connected matters were to be listed after the decision in SLP (C) Nos. 7425-7428 of 2020. The Supreme Court, in its order dated July 22, 2022, directed GSTN to open a common portal for filing TRAN-1 and TRAN-2 forms for two months (September 1, 2022, to October 31, 2022). It was further directed that any aggrieved registered assessee could file or revise their forms, and concerned officers would have 90 days to verify claims and pass orders on merits after granting an opportunity to the parties. The Court acknowledged that these directions were to be meticulously complied with. In view of these Supreme Court directions, the counsel for the petitioner stated that they did not press the instant petition. Therefore, the 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 Supreme Court's directions in SLP (C) Nos. 7425-7428 of 2020? The petitioner's counsel argued that in light of the Supreme Court's order dated July 22, 2022, which directed GSTN to open a common portal for filing transitional credit forms (TRAN-1 and TRAN-2) for a period of two months, the instant petition was not pressed. The Supreme Court's order also stipulated that aggrieved registered assessees could file or revise their forms irrespective of whether they had filed a writ petition or if their case had been decided by the ITGRC. The revenue or State did not present any arguments as the petitioner withdrew their claim.