Badhwar And Co. vs. State Of Haryana And Others

Facts

The petitioner, Badhwar & Co., filed a writ petition before the Punjab and Haryana High Court challenging an order or action by the State of Haryana and other respondents concerning GST. The specific tax period and the nature of the dispute, including the amount in dispute, are not explicitly recorded in the judgment. The procedural history indicates that the matter was listed after the decision in SLP (C) Nos. 7425-7428 of 2020. The Supreme Court had passed directions on July 22, 2022, regarding the filing of Transitional Credit 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 issued specific directions on July 22, 2022. These directions mandated 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 that any aggrieved registered assessee could file or revise these forms, irrespective of prior writ petitions or decisions by the ITGRC. Furthermore, concerned officers were given 90 days thereafter to verify claims and pass orders on merits after granting an opportunity to the parties. The judgment stated that these directions had to be meticulously complied with. In light 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 Supreme Court's directions in SLP (C) Nos. 7425-7428 of 2020? Petitioner's Contention: The petitioner, through its counsel, did not press the instant petition, implying acceptance of the Supreme Court's directions and the subsequent procedural path. Revenue/State's Contention: The judgment does not record any specific arguments from the respondents (State of Haryana and others). However, the Supreme Court's order, which the High Court is to comply with, directs GSTN to open a common portal for filing these forms and for concerned officers to verify claims. The Supreme Court's order was passed after hearing counsel for different states and private parties.