Facts of the Case

The petitioner, M/s Jindal Chemtech India Pvt. Ltd., Faridabad, approached the Punjab & Haryana High Court seeking relief relating to the filing of TRAN-1/TRAN-2 forms for claiming Transitional Input Tax Credit (ITC) under the GST regime. During the pendency of the writ petition, the respondents informed the Court that the Hon'ble Supreme Court had already passed comprehensive directions in Union of India & Another vs Filco Trade Centre Pvt. Ltd. & Another dated 22.07.2022, directing the reopening of the GST common portal for filing or revising TRAN-1 and TRAN-2 forms for all eligible taxpayers.

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 issued nationwide directions in the Filco Trade Centre case.
  3. Whether the reopening of the GST portal by the Supreme Court adequately addressed the grievance of the petitioner.

Petitioner's Arguments

  • The petitioner sought the opportunity to avail Transitional Input Tax Credit by filing or revising the prescribed TRAN forms.
  • After the respondents informed the Court about the binding directions issued by the Hon'ble Supreme Court in Filco Trade Centre, the petitioner accepted that its grievance stood substantially addressed.
  • Consequently, the petitioner chose not to press the writ petition in view of the relief made available through the Supreme Court's directions.

Respondents' Arguments

  • The respondents submitted that the Hon'ble Supreme Court, in Union of India & Another vs Filco Trade Centre Pvt. Ltd. & Another, had already directed GSTN to reopen the common portal from 01.09.2022 to 31.10.2022 for filing or revising TRAN-1 and TRAN-2 forms.
  • It was further stated that the authorities would meticulously comply with the directions of the Supreme Court.
  • Since the grievance raised by the petitioner stood covered by the Supreme Court's order, no further adjudication by the High Court was necessary.

Court Order / Findings

The Punjab & Haryana High Court observed that the respondents had undertaken to comply with the Supreme Court's directions issued in Union of India & Another vs Filco Trade Centre Pvt. Ltd. & Another.

In view of the respondents' statement and the relief already granted by the Supreme Court, counsel for the petitioner did not press the writ petition.

Accordingly, the High Court disposed of the writ petition along with all pending applications, leaving the petitioner to avail the benefit provided under the Supreme Court's directions regarding reopening of the GST portal for Transitional ITC claims.

Important Clarification

  • The decision does not independently decide the merits of the petitioner's claim for Transitional ITC.
  • The High Court disposed of the petition solely because the Supreme Court had already granted comprehensive relief through the Filco Trade Centre judgment.
  • The Supreme Court directed GSTN to reopen the portal from 01.09.2022 to 31.10.2022 for filing or revising TRAN-1 and TRAN-2 forms.
  • All eligible taxpayers, irrespective of whether they had filed writ petitions or approached the IT Grievance Redressal Committee (ITGRC), were permitted to file or revise the relevant forms.
  • The jurisdictional officers were directed to verify the claims within 90 days after closure of the portal and thereafter reflect the admissible credit in the Electronic Credit Ledger.

Sections Involved

  • Section 140 of the CGST Act, 2017
  • Section 164 of the CGST Act, 2017
  • Rule 117 of the CGST Rules, 2017
  • Transitional Input Tax Credit (TRAN-1 & TRAN-2)

Link to Download the Order

https://www.mytaxexpert.co.in/uploads/1785325540_2254compressed.pdf

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