Facts of the Case

The petitioner, M/s Shri Ram Tiles and Sanitary Ware, Hisar, approached the Punjab & Haryana High Court seeking relief concerning the filing of GST TRAN-1/TRAN-2 forms for claiming transitional input tax credit under the GST regime. During the hearing, the respondents informed the Court that the Hon'ble Supreme Court had already issued comprehensive directions in Union of India & Another vs Filco Trade Centre Pvt. Ltd. & Another dated 22.07.2022, permitting all eligible taxpayers to file or revise TRAN-1 and TRAN-2 forms within the prescribed period.

Issues Involved

  1. Whether the petitioner was entitled to relief regarding filing or revising GST TRAN-1/TRAN-2 forms for claiming transitional input tax credit.
  2. Whether the writ petition required adjudication after the Supreme Court had issued nationwide directions governing transitional credit claims.
  3. Whether the petition should be disposed of in light of the respondents' assurance to comply with the Supreme Court's directions.

Petitioner's Arguments

  • The petitioner sought appropriate relief for availing transitional input tax credit under the GST law through TRAN-1/TRAN-2 forms.
  • After the respondents placed reliance on the Supreme Court's judgment in Filco Trade Centre Pvt. Ltd., the petitioner submitted that the respondents would comply with those directions.
  • In view of such compliance, the petitioner chose not to press the writ petition.

Respondent's Arguments

  • The respondents relied upon the Supreme Court's order in Union of India & Another vs Filco Trade Centre Pvt. Ltd. & Another, which directed GSTN to reopen the common portal for filing or revising TRAN-1 and TRAN-2 forms.
  • It was submitted that the authorities would strictly comply with the directions issued by the Supreme Court.
  • Since the issue already stood covered by the Supreme Court's judgment, no separate adjudication by the High Court was necessary.

Court Order / Findings

The Punjab & Haryana High Court observed that the controversy was fully governed by the directions issued by the Hon'ble Supreme Court in Filco Trade Centre Pvt. Ltd.

Considering the statement made by the respondents regarding compliance with the Supreme Court's order and the petitioner's decision not to press the matter, the Court disposed of the writ petition. Pending applications, if any, were also disposed of accordingly.

Important Clarification

  • The judgment does not independently decide the issue of transitional credit.
  • The High Court relied entirely upon the Supreme Court's directions reopening the GST portal for filing or revising TRAN-1 and TRAN-2 forms.
  • The decision reiterates that eligible taxpayers are governed by the Supreme Court's nationwide directions relating to transitional credit.
  • Verification of transitional credit claims remains subject to scrutiny by the jurisdictional GST authorities in accordance with the Supreme Court's directions.

Section Involved

  • Section 140 of the Central Goods and Services Tax Act, 2017
  • Rule 117 of the Central Goods and Services Tax Rules, 2017
  • Transitional Input Tax Credit (TRAN-1 & TRAN-2)

Link to Download the Order

https://www.mytaxexpert.co.in/uploads/1785303899_2158compressed.pdf

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