M/S Pawan Oil Store vs. Union Of INDIA And Others
Facts
The petitioner, M/s Pawan Oil Store, filed a writ petition before the Punjab & Haryana High Court. The matter was listed for preliminary hearing and directed to be listed after the decision in certain Special Leave Petitions (SLPs) before the Supreme Court. The Supreme Court, on July 22, 2022, passed directions concerning the filing and processing of transitional credit through TRAN-1 and TRAN-2 forms. These directions included opening a common portal for filing/revising forms for two months, from September 1, 2022, to October 31, 2022, and providing a period for verification and order passing by concerned officers. Following the Supreme Court's order, the counsel for the petitioner stated that the petitioner did not press the instant petition.
Held
The High Court noted that the Supreme Court, in SLP (C) Nos. 7425-7428 of 2020, had issued comprehensive directions on July 22, 2022. These directions mandated the Goods and Services Tax Network (GSTN) to open a common portal for filing or revising TRAN-1 and TRAN-2 forms for a period of two months, from September 1, 2022, to October 31, 2022. The Supreme Court further directed that aggrieved registered assessees could file or revise their forms irrespective of prior writ petitions or decisions by the Information Technology Grievance Redressal Committee (ITGRC). 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 directions, the counsel for the petitioner stated that the instant petition was not pressed. 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 its counsel, did not press the writ petition in light of the Supreme Court's directions, implying acceptance of the opportunity provided by the apex court. The petitioner sought to avail the benefit of the Supreme Court's order to file or revise its transitional credit claims. Respondents' contention: The respondents, Union of India and others, were represented by their respective counsels. No specific argument was recorded for the respondents, but their participation indicates their role in the GST administration and compliance with the Supreme Court's directives.
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 just and proper to issue the followin
The judgment continues below.
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