M/S Shiv Ganga Enterprises vs. Union Of INDIA And Others

Facts

The petitioner, M/s Shiv Ganga Enterprises, filed a writ petition before the High Court of Punjab and Haryana. The matter was listed for hearing after the decision in certain Special Leave Petitions (SLPs) before the Supreme Court. The parties brought to the notice of the High Court the directions issued by the Supreme Court on July 22, 2022, in SLP (C) Nos. 7425-7428 of 2020. These directions pertained to opening a common portal for filing transitional credit forms (TRAN-1 and TRAN-2) and subsequent verification and reflection of allowed credit. Following the Supreme Court's order, the counsel for the petitioner stated that they did not press the instant petition.

Held

The High Court noted that the Supreme Court, in its order dated July 22, 2022, in SLP (C) Nos. 7425-7428 of 2020, had issued specific directions. These directions included opening a common portal by GSTN for filing or revising TRAN-1 and TRAN-2 forms for a period of two months from September 1, 2022, to October 31, 2022. The Supreme Court also mandated that aggrieved registered assessees could file or revise their forms irrespective of prior writ petitions or decisions by the ITGRC. Furthermore, concerned officers were given 90 days to verify claims and pass orders on merits. In light of these comprehensive directions from the Supreme Court, the counsel for the petitioner stated that they did not press the instant writ petition. Consequently, the High Court disposed of the petition.

Key Issues

1. Whether the petitioner is entitled to avail transitional credit through the filing or revision of TRAN-1 and TRAN-2 forms, considering the Supreme Court's directions? The petitioner, through their counsel, did not press the writ petition in light of the Supreme Court's order dated July 22, 2022. The Supreme Court 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 Supreme Court also directed concerned officers to verify claims within 90 days thereafter and pass orders on merits after granting an opportunity to the parties. The revenue or State did not present any arguments as the petitioner withdrew their plea based on the Supreme Court's order.