Hil Limited vs. Union Of INDIA

Facts

These three writ petitions (W.P.Nos.15780 of 2019; 5815 & 5817 of 2020) were filed by petitioners seeking a direction to the respondents to grant further time to file revised or fresh GST Tran-1 and Tran-2 forms. The petitioners sought this extension for reasons indicated in their petitions. The respondents represent the revenue authorities. The tax periods for which the forms were to be filed are not explicitly stated, but the context relates to transitional credit under GST. The core issue revolves around the ability to file or revise these forms to claim transitional credit.

Held

The Court held that the issue raised in the writ petitions has already been decided by the Supreme Court in Union of India v. Filco Trade Centre Pvt. Ltd. (2022 SCC Online SC 912). Following the Supreme Court's directions, the Goods and Service Tax Network (GSTN) was directed 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. Any aggrieved registered assessee is directed to file the relevant form or revise an already filed form, irrespective of whether they had filed a writ petition or if their case was decided by the Information Technology Grievance Redressal Committee (ITGRC). GSTN must ensure no technical glitches occur during this period. Concerned officers are given 90 days thereafter to verify claims and pass orders on merits after granting an opportunity to the parties. Allowed transitional credit will then be reflected in the Electronic Credit Ledger. The ratio is that the Supreme Court's directions in Filco Trade Centre Pvt. Ltd. provide a comprehensive mechanism for addressing claims for transitional credit, and High Courts should follow this precedent.

Key Issues

1. Whether the petitioners are entitled to an extension of time to file revised or fresh GST Tran-1 and Tran-2 forms for availing transitional credit? (Question of law, concerning the procedural timelines for claiming transitional credit under GST law). The petitioners argued that they require further time to file revised or fresh GST Tran-1 and Tran-2 forms. They did not explicitly cite specific provisions or precedents but relied on the need for such an extension. The respondents, represented by Mr. Swaroop Oorilla, did not present any arguments against granting the extension, as they agreed with the Supreme Court's directions. The judgment notes that the issue has been decided by the Supreme Court in Union of India v. Filco Trade Centre Pvt. Ltd.