The Union Of INDIA vs. M/S. Medreich Limited

Held

The Court held that in view 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 had directed the Goods and Services Tax Network (GSTN) to open the common portal for filing concerned forms between 01.09.2022 and 31.10.2022, and this period was further extended until 30.11.2022. Consequently, the appeals filed by the Union of India and its authorities challenging the Single Judge's orders directing the opening of the portal for TRAN-I forms were rendered infructuous. The Court disposed of the appeals accordingly, without imposing any costs.

Facts

These writ appeals were filed by the Union of India and its authorities challenging orders passed by the learned Single Judge of the Karnataka High Court. The Single Judge had directed the revenue to open the portal for uploading TRAN-I forms. The appellants, including the Union of India, the Central Board of Indirect Taxes and Customs, and the Goods and Services Tax Council, contested these orders. The respondents in these appeals were various private limited companies, 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 the appeals. The core issue revolved around the inability of the petitioners to upload their TRAN-I forms.

Key Issues

1. Whether the directive by the learned Single Judge to open the portal for uploading TRAN-I forms was sustainable in light of the Apex Court's decision in Union of India Vs. Filco Trade Private Limited. The appellants argued that the issue had been definitively decided by the Supreme Court in Union of India Vs. Filco Trade Private Limited. They contended that the Apex Court had directed the Goods and Services Tax Network (GSTN) to open the common portal for filing concerned forms between 01.09.2022 and 31.10.2022, with a further extension until 30.11.2022. Based on this submission, the appellants argued that the present writ appeals no longer survived for consideration. The respondents, the private companies, did not present any arguments as recorded in the judgment, as the appeals were disposed of based on the appellants' submission regarding the Apex Court's order.