M/S Adarsh Enterprises vs. Union Of INDIA And Others

Facts

The petitioner, M/s Adarsh Enterprises, Faridabad, filed a writ petition before the Punjab and Haryana High Court challenging an unspecified order or action by the revenue authorities concerning Goods and Services Tax (GST). The matter was initially listed for hearing on November 26, 2020, and was directed to be listed after the decision in SLP (C) Nos. 7425-7428 of 2020. The parties brought to the Court's notice that the Supreme Court had passed specific directions on July 22, 2022, in the aforementioned SLP matter. 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 specific directions on July 22, 2022. These directions mandated the Goods and Services Tax Network (GSTN) to open a common portal for filing transitional credit forms (TRAN-1 and TRAN-2) for a period of two months, from September 1, 2022, to October 31, 2022. Any aggrieved registered assessee was permitted to file or revise their forms, irrespective of whether they had filed a writ petition or their case had been decided by the Information Technology Grievance Redressal Committee (ITGRC). The GSTN was directed to ensure no technical glitches during this period. 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, which were to be meticulously complied with by the authorities, the counsel for the petitioner stated that they did not press the instant petition. The Court accordingly 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? 2. Whether the Goods and Services Tax Network (GSTN) should open a common portal for filing or revising transitional credit forms? The petitioner, through their counsel, did not press the petition in light of the Supreme Court's order. The respondents, Union of India and others, represented by counsel, brought the Supreme Court's directions to the Court's attention. The Supreme Court's order, dated July 22, 2022, addressed the issue of transitional credit and directed GSTN to open a common portal for filing concerned forms for availing transitional credit through TRAN-1 and TRAN-2 for two months, from September 1, 2022, to October 31, 2022. It also directed that aggrieved registered assessees could file or revise their forms, irrespective of prior writ petitions or decisions by the ITGRC. The Supreme Court further mandated that GSTN ensure no technical glitches and that concerned officers verify claims within 90 days, passing orders on merits after affording an opportunity to parties. Allowed transitional credit was to be reflected in the Electronic Credit Ledger.