The Union Of INDIA vs. Alliance Buildwell Projects PVT LTD

Held

The Court held that in light of the order passed by the Apex Court in Union of India Vs. Filco Trade Private Limited, the present writ appeals did not survive for consideration. The Apex Court's directive to the GSTN to open the common portal for filing concerned forms between September 1, 2022, and November 30, 2022, effectively addressed the grievance that was the subject of these appeals. Consequently, the High Court found no further necessity to adjudicate on the matter independently. The reasoning was that a higher court's decision on the same issue supersedes the need for further examination by the High Court in these appeals. Therefore, the appeals were disposed of based on the precedent set by the Supreme Court.

Facts

These writ appeals were filed by the Union of India and its authorities challenging orders passed by a learned Single Judge of the Karnataka High Court. The Single Judge had directed the revenue to open the Goods and Services Tax Network (GSTN) portal for uploading TRAN-I forms. The specific writ petitions leading to these appeals were WP No. 15280/2020, WP No. 2176/2021, WP No. 24989/2019, WP No. 1037/2021, and WP No. 8212/2021. The appeals concerned various private limited companies as respondents, including M/s. Medreich Limited, Alliance Buildwell Projects Pvt. Ltd., M/s. Urs Kars Service Centre Pvt. Ltd., M/s. Asian Fab Tec Ltd., and M/s. Adarsh Control and Automation Pvt. Ltd. The State of Karnataka was also a respondent in some of these appeals.

Key Issues

The primary issue before the Court was whether the Revenue authorities should be directed to open the GSTN portal for the uploading of TRAN-I forms. The appellants, representing the Union of India, argued that the issue had been decided by the Apex Court in the case of Union of India Vs. Filco Trade Private Limited. In this judgment, the Apex Court had directed the GSTN to open the common portal for filing concerned forms between September 1, 2022, and October 31, 2022, with a further extension until November 30, 2022. The appellants submitted that this Apex Court order rendered the present writ appeals infructuous. The respondents, the private companies, did not appear to have made any separate arguments recorded in this judgment, as the focus was on the appellants' submission regarding the Apex Court's decision.