The Goods And Services vs. M/S. Urs Kars Service Centre PVT LTD
Held
The Court held that in view of the Apex Court's order in Union of India Vs. Filco Trade Private Limited, the present writ appeals do not survive for consideration. The Apex Court had directed the Goods and Services Tax Network (GSTN) to open the common portal for filing concerned forms between September 1, 2022, and October 31, 2022, and this period was further extended until November 30, 2022. The Court noted that the appellants' submission regarding this Apex Court order was placed on record. Consequently, the appeals were disposed of in light of this development. No costs were awarded.
Facts
These writ appeals were filed by the Union of India and its authorities against orders passed by a learned Single Judge of the 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 appellants contended that the issue had been decided by the Apex Court in the case of Union of India Vs. Filco Trade Private Limited. In that 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' submission regarding the Apex Court's order was placed on record.
Key Issues
1. Whether the present writ appeals survive for consideration in light of the Apex Court's decision in Union of India Vs. Filco Trade Private Limited. The appellants argued that the Apex Court's judgment in Union of India Vs. Filco Trade Private Limited, which directed the GSTN to open the portal for filing TRAN-I forms within a specified period (initially September 1, 2022, to October 31, 2022, extended to November 30, 2022), rendered these appeals infructuous. They submitted that this Apex Court order effectively resolved the issue that was the subject matter of the writ petitions and consequently the present appeals. The respondents (petitioners before the Single Judge) did not appear to have made any submissions recorded in this judgment.
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- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 23RD DAY OF NOVEMBER, 2022
PRESENT
THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR. JUSTICE T.G.SHIVASHANKARE GOWDA WRIT APPEAL NO. 931 OF 2021 (T-RES) C/W WRIT APPEAL NO. 1016 OF 2021 (T-RES) WRIT APPEAL NO. 1051 OF 2021 (T-RES) WRIT APPEAL NO. 1113 OF 2021 (T-RES) WRIT APPEAL NO. 1325 OF 2021 (T-RES)
IN W.A No.931 OF 2021
BETWEEN :
THE UNION OF INDIA REPRESENTED BY THE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE 128-A/NORTH BLOCK NEW DELHI-110 001. 2. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH ITS CHAIRMAN NORTH BLOCK NEW DELHI-110 001. 3. THE GOODS AND SERVICES TAX COUNCIL 5TH FLOOR, TOWER II JEEVAN BHARTI BUILDING JANAPATH ROAD CONNAOUGHT PLACE NEW DELHI-110 001. Court Of Karnataka 4.
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