M/S A.P. Rice Mills PVT LTD vs. Union Of INDIA And Others
Facts
The petitioner, M/s A.P. Rice Mills Pvt. Ltd., filed a writ petition before the Punjab & Haryana High Court. The matter was listed for hearing after the decision in SLP (C) Nos. 7425-7428 of 2020. Counsel for the parties brought to the Court's notice the directions issued by the Supreme Court on July 22, 2022, in the aforementioned SLP matter. These directions pertained to the filing and processing of transitional credit claims through TRAN-1 and TRAN-2 forms. Following these Supreme Court directions, the counsel for the petitioner stated that the instant petition was not being pressed.
Held
The High Court noted the directions issued by the Supreme Court on July 22, 2022, in SLP (C) Nos. 7425-7428 of 2020. These directions mandated GSTN to open a common portal for filing TRAN-1 and TRAN-2 forms for two months (September 1, 2022, to October 31, 2022). Aggrieved registered assessees were permitted to file or revise their forms, irrespective of prior writ petitions or decisions by the ITGRC. 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 affording an opportunity to the parties. Allowed transitional credit was to be reflected in the Electronic Credit Ledger. The High Court stated that these directions had to be meticulously complied with by the authorities. In view of these Supreme Court directions, the counsel for the petitioner stated that the instant petition was not being pressed.
Key Issues
1. Whether the Supreme Court's directions in SLP (C) Nos. 7425-7428 of 2020, concerning the filing of transitional credit forms (TRAN-1 and TRAN-2), are to be complied with by the concerned authorities. Petitioner's contention: The petitioner, through its counsel, indicated that the writ petition was not being pressed in light of the Supreme Court's directions. Respondents' contention: The respondents, represented by the Union of India and the State of Punjab, did not explicitly argue their case as the petitioner withdrew their plea. However, the Supreme Court's order, which the High Court noted for meticulous compliance, directed GSTN to open the portal and concerned officers to verify claims.
Sections Cited
TRAN-1, TRAN-2
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
Permission to file Special Leave Petition (s) is allowed.
Delay condoned.
Having heard learned Additional Solicitor General, learned counsel appearing for different States and learned counsel appearing for different private parties and having perused the record, we are of the view that it is
The judgment continues below.
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