M/S Aggarwal Marketing vs. Union Of INDIA And Others

Facts

The petitioner, M/s Aggarwal Marketing, filed a writ petition before the Punjab & Haryana High Court. The matter was listed for preliminary hearing on November 26, 2020, and was directed to be listed after the decision in SLP (C) Nos. 7425-7428 of 2020. Counsel for the parties brought to the Court's notice that the Supreme Court had passed specific directions on July 22, 2022, concerning the filing of transitional credit forms TRAN-1 and TRAN-2. Following these directions, the counsel for the petitioner stated that they did not press the instant petition.

Held

The Court noted that the Supreme Court, in SLP (C) Nos. 7425-7428 of 2020, had issued directions on July 22, 2022. These directions mandated the Goods and Service Tax Network (GSTN) to open a common portal for filing or revising transitional credit forms TRAN-1 and TRAN-2 for two months, from September 1, 2022, to October 31, 2022. The Supreme Court further directed that any aggrieved registered assessee 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 concerned officers were given 90 days thereafter to verify the claims and pass orders on merits after granting an opportunity to the parties. The allowed transitional credit was to be reflected in the Electronic Credit Ledger. In view of these Supreme Court directions, the counsel for the petitioner stated that they did not press the instant petition. Consequently, the writ petition was disposed of.

Key Issues

1. Whether the Supreme Court's directions dated July 22, 2022, in SLP (C) Nos. 7425-7428 of 2020, provide an adequate remedy for the petitioner's grievance regarding transitional credit, thereby rendering the present writ petition infructuous. Petitioner's Contention: The petitioner, through their counsel, indicated that they did not press the writ petition in light of the Supreme Court's directions. This implies an acceptance that the Supreme Court's order addresses their concerns. Respondents' Contention: The respondents, Union of India and others, were represented, but the judgment does not record any specific arguments made by them. However, the Supreme Court's order, which was brought to the High Court's attention, directs the opening of a common portal for filing transitional credit forms and subsequent verification by concerned officers.