M/S Boxer INDIA, Faridabad vs. Union Of INDIA And Ors

Facts

The petitioner, M/s Boxer India, Faridabad, filed a writ petition before the High Court of Punjab and Haryana. The matter was listed for hearing after the decision in SLP (C) Nos. 7425-7428 of 2020. The Supreme Court, in its order dated July 22, 2022, directed the Goods and Service Tax Network (GSTN) to open a common portal for filing or revising forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months, from September 1, 2022, to October 31, 2022. The Supreme Court also directed that aggrieved registered assessees could file or revise their forms irrespective of whether they had filed a writ petition or if their case was decided by the ITGRC. Concerned officers were given 90 days thereafter to verify claims and pass orders. Following the Supreme Court's directions, the counsel for the petitioner stated that the instant petition was not pressed.

Held

The High Court held that in view of the directions issued by the Supreme Court in SLP (C) Nos. 7425-7428 of 2020, the petitioner did not press the instant writ petition. The Supreme Court had directed GSTN to open a common portal for filing/revising TRAN-1 and TRAN-2 forms for two months (September 1, 2022, to October 31, 2022), allowing any aggrieved registered assessee to file or revise their forms. This included those who had filed writ petitions or whose cases were decided by the ITGRC. The Supreme Court further mandated that concerned officers would have 90 days to verify claims and pass orders on merits after granting an opportunity to the parties. The High Court noted that these directions were to be meticulously complied with by the authorities. Consequently, the writ petition was disposed of as not pressed.

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 Argument: The petitioner, through its counsel, did not press the writ petition in light of the Supreme Court's order dated July 22, 2022, which provided a mechanism for availing transitional credit. This implies acceptance of the opportunity granted by the Supreme Court. Respondents' Argument: The respondents, Union of India and others, were represented by counsel. The judgment does not record any specific arguments made by the respondents, other than their participation in the proceedings leading to the Supreme Court's order.