M/S Bokan Rmc Faridabad vs. Union Of INDIA And Ors

Facts

The petitioner, M/s Bokan RMC, Faridabad, filed a writ petition before the Punjab and Haryana High Court challenging an order or action by the revenue authorities concerning GST. The matter was listed for hearing on November 26, 2020, and was adjourned pending the decision in SLP (C) Nos. 7425-7428 of 2020 before the Supreme Court. On July 22, 2022, the Supreme Court passed directions regarding the filing and verification of transitional credit through TRAN-1 and TRAN-2 forms. Following these directions, the counsel for the petitioner stated that the instant petition was not being pressed.

Held

The Supreme Court, in SLP (C) Nos. 7425-7428 of 2020, issued comprehensive directions on July 22, 2022, concerning the availment of transitional credit. 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 Court clarified that any aggrieved registered assessee could file or revise their forms irrespective of prior writ petitions or decisions by the Information Technology Grievance Redressal Committee (ITGRC). The GSTN was directed to ensure no technical glitches occurred. Concerned officers were given 90 days thereafter to verify claims and pass orders on merits after affording an opportunity to the parties. The allowed transitional credit was to be reflected in the Electronic Credit Ledger. In light of these Supreme Court directions, the counsel for the petitioner stated that the instant writ petition was not being pressed. The High Court noted that the Supreme Court's directions were to be meticulously complied with by the authorities.

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, by not pressing the petition, implicitly accepted the opportunity provided by the Supreme Court's directions to file or revise their transitional credit forms. The petitioner relied on the Supreme Court's order dated July 22, 2022, which directed the opening of a common portal for filing these forms. Revenue's contention: The respondents, Union of India and others, were bound by the Supreme Court's directions. Their role was to facilitate the process as outlined by the apex court and verify the claims submitted by the petitioner within the stipulated timelines.