M/S Agromach Engineering PVT. LTD. vs. Union Of INDIA And Others

Facts

The petitioner, M/s Agromach Engineering Pvt. Ltd., filed a writ petition before the Punjab and Haryana High Court challenging an order or action by the revenue authorities. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history indicates that the matter was listed after a decision in certain Special Leave Petitions (SLPs) before the Supreme Court. The Supreme Court, on July 22, 2022, issued directions regarding the filing and processing of transitional credit claims through TRAN-1 and TRAN-2 forms.

Held

The High Court noted that the Supreme Court, in SLP (C) Nos. 7425-7428 of 2020, had 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 Court further noted the Supreme Court's direction that any aggrieved registered assessee could file or revise their forms, irrespective of whether they had filed a writ petition or if their case was decided by the ITGRC. The concerned officers were given 90 days thereafter to verify 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 High Court disposed of the petition.

Key Issues

1. Whether the petitioner is entitled to avail transitional credit through TRAN-1 and TRAN-2 forms, considering the directions issued by the Supreme Court in SLP (C) Nos. 7425-7428 of 2020. Petitioner's contention: The petitioner, through their counsel, did not press the instant petition in light of the Supreme Court's directions. This implies an acceptance of the opportunity provided by the Supreme Court's order. Respondents' contention: The judgment does not record any specific contentions from the respondents (Union of India and others, and the State of Haryana). However, the Supreme Court's directions, which the High Court is to comply with, involve the GSTN and concerned officers verifying claims and passing appropriate orders.