M/S Astron Polymers PVT LTD vs. Union Of INDIA And Ors
Facts
The petitioner, M/s Astron Polymers Pvt. Ltd., filed a writ petition before the Punjab and Haryana High Court. The respondents, Union of India and others, brought to the Court's attention the directions issued by the Supreme Court in SLP (C) No.32709-32710 of 2018, titled Union of India and another versus Filco Trade Centre Pvt. Ltd. and another, dated July 22, 2022. These directions pertained to the opening of a common portal by GSTN for filing or revising TRAN-1 and TRAN-2 forms for availing transitional credit. The respondents assured meticulous compliance with these Supreme Court directions. In light of this assurance, the petitioner stated that they did not press the instant petition.
Held
The Court noted that the respondents had brought to its notice the directions issued by the Supreme Court in SLP (C) No.32709-32710 of 2018. These directions mandated GSTN to open a common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months (September 1, 2022, to October 31, 2022). The Supreme Court also directed that any aggrieved registered assessee could file or revise the relevant form, irrespective of whether a writ petition was filed or if the case was decided by the ITGRC. The concerned officers were given 90 days thereafter to verify claims and pass orders. The respondents assured meticulous compliance with these directions. In light of this assurance, the petitioner did not press the instant petition. The Court disposed of the petition accordingly.
Key Issues
1. Whether the directions issued by the Supreme Court in Union of India and another versus Filco Trade Centre Pvt. Ltd. and another (SLP (C) No.32709-32710 of 2018) are to be complied with by the respondents, specifically regarding the opening of the GSTN portal for filing/revising TRAN-1 and TRAN-2 forms for transitional credit. Petitioner's contention: The petitioner did not press the petition, implying acceptance of the Supreme Court's directions and the respondents' assurance of compliance. Respondents' contention: The respondents brought the Supreme Court's directions to the Court's notice and assured meticulous compliance, indicating their intention to follow the Supreme Court's order.
Sections Cited
TRAN-1, TRAN-2
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
Permission to file special leave petition(s) is allowed. AJAY GOSWAMI 2022.09.20 10:25 I attest to the accuracy and authenticity of this order/judgment
CWP- 4301-2021 (O&M) 2 Delay condoned. Having heard learned Additional Solicitor General, learned counsel appearing for different States
The judgment continues below.
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