Facts of the Case

The petitioner, M/s The Bhogpur Cooperative Sugar Mills Ltd., Jalandhar, approached the Punjab & Haryana High Court seeking relief regarding the filing of forms for claiming GST transitional input tax credit. During the hearing, the respondents brought to the Court's notice the judgment of the Hon'ble Supreme Court in Union of India & Another vs Filco Trade Centre Pvt. Ltd. & Another, whereby comprehensive directions had already been issued regarding reopening of the GST common portal for filing or revising TRAN-1 and TRAN-2 forms for claiming transitional credit.

Issues Involved

  • Whether the petitioner was entitled to relief for claiming GST transitional input tax credit through TRAN-1/TRAN-2 forms.
  • Whether the writ petition required adjudication after the Supreme Court had already issued uniform directions permitting filing and revision of transitional credit forms.
  • Whether the petitioner could avail the benefit of the reopening of the GST portal in accordance with the Supreme Court's directions.

Petitioner's Arguments

  • The petitioner sought appropriate relief for availing GST transitional input tax credit.
  • After being informed that the Hon'ble Supreme Court had already granted comprehensive relief by directing reopening of the GST portal for filing or revising TRAN-1 and TRAN-2 forms, the petitioner submitted that it would avail the benefit of those directions.
  • Consequently, the petitioner did not press the wit petition.

Respondents' Arguments

  • The respondents informed the High Court that the controversy stood covered by the order of the Hon'ble Supreme Court in Union of India & Another vs Filco Trade Centre Pvt. Ltd. & Another dated 22.07.2022.
  • They placed before the Court the Supreme Court's directions requiring GSTN to reopen the common portal for filing or revising TRAN-1 and TRAN-2 forms from 01.09.2022 to 31.10.2022.
  • The respondents further submitted that the Supreme Court's directions would be complied with in letter and spirit.

Court Order / Findings

The Punjab & Haryana High Court observed that the issue raised in the writ petition had already been addressed by the Hon'ble Supreme Court through its order in Union of India & Another vs Filco Trade Centre Pvt. Ltd. & Another.

Taking note of the respondents' assurance regarding compliance with the Supreme Court's directions and the petitioner's decision not to press the petition, the High Court disposed of the writ petition. Any pending applications were also disposed of.

Important Clarification

  • The Supreme Court directed GSTN to reopen the common portal for filing or revising TRAN-1 and TRAN-2 forms.
  • The reopening was available to all eligible registered taxpayers, irrespective of whether they had filed writ petitions or their cases had been decided by the IT Grievance Redressal Committee.
  • GST officers were directed to verify the claims within the prescribed period after granting reasonable opportunity to the taxpayers.
  • The admissible transitional credit was to be reflected in the Electronic Credit Ledger after verification.
  • Since these directions governed the petitioner's grievance, no separate adjudication by the High Court was required. 

Section Involved

  • Section 140 of the Central Goods and Services Tax Act, 2017 (Transitional Input Tax Credit)

Link to Download the Order

https://www.mytaxexpert.co.in/uploads/1785318605_2210compressed.pdf

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