M/S Haryana Conductor PVT LTD vs. Union Of INDIA And Ors

Facts

The petitioner, M/s Haryana Conductor Pvt. Ltd., filed a writ petition before the Punjab & Haryana High Court. The respondents, Union of India and others, brought to the Court's notice a recent order by the Supreme Court in SLP (C) No. 32709-32710 of 2018, titled Union of India and another versus Filco Trade Centre Pvt. Ltd. and another, dated July 22, 2022. This Supreme Court order directed the Goods and Services Tax Network (GSTN) to open a common portal for filing or revising forms for availing transitional credit (TRAN-1 and TRAN-2) for a period of two months, from September 1, 2022, to October 31, 2022. The Supreme Court also laid down procedures for verification and reflection of allowed transitional credit. In light of the respondents' commitment to comply with the Supreme Court's directions, the petitioner withdrew their petition.

Held

The Court noted that the respondents had brought to its attention the Supreme Court's order dated July 22, 2022, in SLP (C) No. 32709-32710 of 2018. This order directed GSTN to open a common portal for filing or revising TRAN-1 and TRAN-2 forms for availing transitional credit for two months, from September 1, 2022, to October 31, 2022. The Supreme Court also mandated that aggrieved registered assessees could file or revise forms irrespective of prior writ petitions or ITGRC decisions. Furthermore, it stipulated a 90-day period for concerned officers to verify claims and pass orders on merits after granting an opportunity to the parties. The Court was informed that the respondents would meticulously comply with these directions. Consequently, the counsel for the petitioner stated that they did not press the instant petition. The Court disposed of the petition in light of this submission.

Key Issues

1. Whether the petitioner is entitled to avail transitional credit through the filing or revision of TRAN-1 and TRAN-2 forms, considering the Supreme Court's directions in Union of India and another versus Filco Trade Centre Pvt. Ltd. and another. The petitioner's contention was not explicitly stated as they did not press their petition. However, the underlying issue was their right to claim transitional credit, which was addressed by the Supreme Court's order. The respondents, Union of India and others, argued that the Supreme Court's order provided a comprehensive mechanism for aggrieved registered assessees to file or revise their forms for transitional credit. They submitted that there would be meticulous compliance with the Supreme Court's directions, which included opening a portal for two months and subsequent verification of claims by concerned officers.