Facts of the Case

The petitioner, Mainstreet Developers Pvt. Ltd., approached the Punjab & Haryana High Court seeking relief regarding the filing of TRAN-1/TRAN-2 forms for claiming transitional input tax credit under the GST regime.

During the course of hearing, the respondents informed the Court that the Hon'ble Supreme Court, in Union of India & Another v. Filco Trade Centre Pvt. Ltd. & Another, had already issued comprehensive directions permitting all eligible taxpayers to file or revise TRAN-1 and TRAN-2 forms by reopening the GST portal for a specified period.

In view of these binding directions of the Supreme Court, the petitioner chose not to press the writ petition.

 Issues Involved

  1. Whether the petitioner was entitled to relief for filing or revising TRAN-1/TRAN-2 forms to claim transitional input tax credit.
  2. Whether the writ petition required adjudication after the Supreme Court's directions in Filco Trade Centre Pvt. Ltd. regarding reopening of the GST portal.

 Petitioner's Arguments

  • The petitioner sought appropriate relief for claiming transitional input tax credit by filing or revising TRAN-1/TRAN-2.
  • After being informed of the Supreme Court's directions reopening the common portal for all eligible taxpayers, the petitioner submitted that the writ petition need not be pursued further.

 Respondent's Arguments

The respondents relied upon the judgment of the Hon'ble Supreme Court in Union of India & Another v. Filco Trade Centre Pvt. Ltd. & Another, wherein directions had been issued to:

  • Reopen the GST common portal for filing or revising TRAN-1 and TRAN-2 forms.
  • Allow all aggrieved registered taxpayers to avail the benefit irrespective of whether a writ petition had been filed or decided by the IT Grievance Redressal Committee.
  • Ensure the GST portal remained free from technical glitches.
  • Verify the claims within 90 days and pass appropriate orders after providing an opportunity of hearing.
  • Reflect the admissible transitional credit in the Electronic Credit Ledger.

The respondents assured the Court that these directions would be complied with meticulously.

 Court Order / Findings

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

Since the respondents undertook to comply with the Supreme Court's directions and the petitioner no longer wished to press the petition, the High Court disposed of the writ petition.

All pending applications were also disposed of accordingly.

 Important Clarification

  • The judgment does not independently decide the merits of the petitioner's claim for transitional credit.
  • The High Court simply disposed of the petition in light of the binding Supreme Court judgment in Filco Trade Centre Pvt. Ltd.
  • The decision reaffirmed that eligible taxpayers could avail the benefit of filing or revising TRAN-1/TRAN-2 in accordance with the Supreme Court's directions.
  • Verification of transitional credit claims would be undertaken by the GST authorities after reopening of the portal.

Link to Download the Order

https://www.mytaxexpert.co.in/uploads/1785313713_2194compressed.pdf

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