Gupta Sales vs. Union Of INDIA And Others
Facts
The petitioner, Gupta Sales, through its partner Sanjeev Gupta, filed a writ petition (CWP-9753-2020) before the High Court of Punjab and Haryana. The petition was filed challenging an order or action by the revenue authorities concerning GST. The procedural history indicates the case had been adjourned sine die. The petitioner later filed an application seeking withdrawal of the main petition, referencing a decision by the Hon'ble Supreme Court in SLP(C) Nos. 7425-7428 of 2020 dated 22.07.2022. The respondent-UT, Chandigarh, accepted notice and had no objection to the withdrawal.
Held
The Court noted that the petitioner sought withdrawal of the main petition in terms of the Supreme Court's decision in SLP(C) Nos. 7425-7428 of 2020. The Supreme Court had directed the GSTN to open a common portal for filing/revising TRAN-1 and TRAN-2 forms for a specific period, allowing aggrieved assessees to avail transitional credit. The respondent-UT, Chandigarh, assured meticulous compliance with these directions. In light of the respondent's assurance and the petitioner's decision not to press the petition, the Court disposed of the writ petition. The specific issue of the petitioner's entitlement to withdraw was implicitly accepted based on the Supreme Court's overarching directions and the respondent's stance.
Key Issues
1. Whether the petitioner is entitled to withdraw the writ petition in light of the directions issued by the Hon'ble Supreme Court in SLP(C) Nos. 7425-7428 of 2020? The petitioner argued that they wished to withdraw the main petition in terms of the Supreme Court's decision. The Supreme Court's order in SLP(C) Nos. 7425-7428 of 2020 directed the GSTN to open a common portal for filing/revising TRAN-1 and TRAN-2 forms for two months (01.09.2022 to 31.10.2022) for aggrieved registered assessees, irrespective of whether they had filed a writ petition or if their case was decided by the ITGRC. The revenue/respondent-UT, Chandigarh, stated that there would be meticulous compliance with the Apex Court's directions.
AI-generated summary — verify with the full judgment below
118-A IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-9753-2020(O&M)
Date of Decision:28.09.2022 Gupta Sales through its partner Sanjeev Gupta
....... Petitioner
versus Union of India and others
...... Respondents CORAM : HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA HON'BLE MR. JUSTICE DEEPAK MANCHANDA *** Present: Mr. Amit Aggarwal, Advocate for the petitioner. Mr. Ajay Jagga, Advocate for the respondent-UT, Chandigarh. *** TEJINDER SINGH DHINDSA,
J. (ORAL)
CM-15326-CWP-2022 Prayer in the application is for withdrawal of the main petition in terms of decision of the Hon'ble Supreme Court in SLP(C) Nos. 7425- 7428 of 2020 dated 22.07.2022 Notice in the application. Mr.Ajay Jagga, learned counsel representing the contesting respondent is present in Court and accepts notice. In view of the averments made in the application and by recording a 'no objection' from counsel for the contesting respondent, the main case which otherwise had been adjourned sine die is taken up for disposal on board today itself. Application disposed of. SUNITA NAGPAL 2022.09.29 11:27 I attest to the accuracy and authenticiy of this order/judgment
CWP-9753-2020(O&M) -2-
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