The Union Of INDIA vs. M/S Adarsh Control And Automation PVT LTD
Held
The Court noted the submission made by the learned Advocate for the appellants (Union of India) regarding the Supreme Court's decision in Union of India Vs. Filco Trade Private Limited. This decision 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. In light of this binding order from the Apex Court, the High Court found that the present writ appeals challenging the Single Judge's orders no longer survived for consideration. Consequently, the appeals were disposed of in terms of the Supreme Court's direction.
Facts
These writ appeals were filed by the Union of India and other revenue authorities challenging 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 petitioners in the original writ petitions were 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 appeals concerned the period during which these forms were to be filed.
Key Issues
1. Whether the direction issued by the learned Single Judge to open the GSTN portal for uploading TRAN-I forms is sustainable in light of the Supreme Court's decision in Union of India Vs. Filco Trade Private Limited. Petitioner's Argument: The learned Advocate for the appellants (Union of India) submitted that the issue has been decided by the Apex Court in Union of India Vs. Filco Trade Private Limited. This judgment directed the 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. The appellants argued that in view of this Apex Court order, the present writ appeals do not survive for consideration. Revenue's Argument: No specific argument was recorded for the revenue in opposition to the appellants' submission regarding the Supreme Court's order.
Sections Cited
TRAN-I
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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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