M/S. Capital Enterprisers vs. Union Of INDIA

Facts

The Petitioner, M/s. Capital Enterprisers, filed a writ petition before the High Court of Orissa at Cuttack. The Petitioner's counsel informed the Court that following an order by the Apex Court in SLP(C) Nos. 32709-32710/2018 (Union of India v. Filco Trade Centre Pvt. Ltd.), the Principal Commissioner GST had issued Circular No. 180/12/2022-GST on September 9, 2022. This circular prescribed guidelines for filing and revising TRAN I/TRAN II forms. The Petitioner's counsel further stated that the Petitioner intended to avail this facility and therefore was not pressing the reliefs sought in the present writ petition at this stage.

Held

The Court noted the submission of the Petitioner's counsel regarding the issuance of Circular No. 180/12/2022-GST by the Principal Commissioner GST, which provides guidelines for filing/revising TRAN I/TRAN II. The Petitioner's counsel indicated that the Petitioner intended to utilize this facility and, therefore, was not pressing the reliefs sought in the writ petition. Based on this submission, the Court disposed of the writ petition as not pressed. The Court did not decide on the merits of the original claims made by the Petitioner, as the Petitioner voluntarily withdrew their prayer for relief.

Key Issues

1. Whether the Petitioner is entitled to pursue the reliefs sought in the writ petition, given the subsequent issuance of guidelines for filing/revising TRAN I/TRAN II by the GST authorities. Petitioner's Argument: The Petitioner's counsel stated that the Petitioner would avail the facility provided by the newly issued circular and, consequently, was not pressing the reliefs prayed for in the writ petition at this juncture. Revenue's Argument: No argument was recorded for the Opposite Parties (Union of India & Others).