Facts of the Case

The petitioner, M/s Juwi India Renewable Energies Pvt. Ltd., had earlier filed a writ petition challenging issues relating to the filing of GST TRAN-1/TRAN-2 for claiming transitional input tax credit. The writ petition was allowed by the High Court. Subsequently, the Union of India preferred a writ appeal against the said order. According to the petitioner, notice of the writ appeal was never served upon it, and the appeal was disposed of by a common judgment without its participation. Thereafter, the petitioner filed the present review petition seeking reconsideration of the judgment. During the pendency of the review proceedings, the Hon’ble Supreme Court directed the GST Network to reopen the common portal for filing TRAN-1 and TRAN-2 for a specified period, enabling eligible taxpayers to claim transitional credit.

Issues Involved

  1. Whether the judgment passed in the writ appeal required review on the ground that notice had not been served upon the petitioner.
  2. Whether the review petition survived after the Hon’ble Supreme Court directed reopening of the GST common portal for filing TRAN-1 and TRAN-2 forms.
  3. Whether the petitioner could avail the benefit of the Supreme Court’s directions without further intervention by the High Court.

Petitioner’s Arguments

  • The petitioner contended that it had not been served with notice in the writ appeal and became aware of the appellate judgment only after its disposal.
  • It was submitted that the judgment required review as the petitioner had been deprived of an opportunity to present its case.
  • The petitioner sought appropriate relief so that its claim for transitional credit could be protected.

Respondent’s Arguments

  • The respondents submitted that the Hon’ble Supreme Court had already directed the GST Network to reopen the common portal for filing TRAN-1 and TRAN-2 during the prescribed period.
  • In view of the Apex Court’s directions, the petitioner could avail the statutory benefit by uploading the relevant forms through the reopened portal.
  • Accordingly, no further adjudication in the review petition was necessary.

Court Order / Findings

The Karnataka High Court observed that, in light of the directions issued by the Hon’ble Supreme Court reopening the GST portal for filing TRAN-1 and TRAN-2, the petitioner had an effective opportunity to avail the benefit of transitional credit. Since the grievance stood substantially addressed by the Supreme Court’s directions, the Court held that no further orders were required in the review petition. Consequently, the review petition was disposed of without costs.

Important Clarification

  • Reopening of the GST portal pursuant to the Hon’ble Supreme Court’s directions rendered the review proceedings unnecessary.
  • Eligible taxpayers could file or revise TRAN-1 and TRAN-2 within the period permitted by the Supreme Court.
  • The High Court clarified that the petitioner was free to avail the benefit available under the Supreme Court’s order through the reopened GST portal.

Link to Download the Order

https://www.mytaxexpert.co.in/uploads/1785325526_2252compressed.pdf

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