M/S The Fazilka Cooperative Sugar Mills Limited vs. Union Of INDIA And Ors.

CWP/8837/2020HC Punjab and HaryanaGSTCNR PHHC01043667202014 September 2022Bench: MR. JUSTICE TEJINDER SINGH DHINDSA,MR. JUSTICE DEEPAK MANCHANDA3 pages

AI SummaryRemanded

Facts

The petitioner, M/s The Fazilka Co-op Sugar Mills Limited, filed a writ petition before the Punjab and Haryana High Court. The respondents, Union of India and others, brought to the court's notice 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 22.07.2022. These directions mandated the Goods and Service Tax Network (GSTN) to open a common portal for filing or revising TRAN-1 and TRAN-2 forms for availing transitional credit for a period of two months, from 01.09.2022 to 31.10.2022. The Supreme Court's order aimed to address issues related to transitional credit claims, irrespective of whether a writ petition was filed or the case was decided by the ITGRC. The respondents assured meticulous compliance with these directions.

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/revising TRAN-1 and TRAN-2 forms for transitional credit from 01.09.2022 to 31.10.2022. The Supreme Court also directed that aggrieved registered assessees could file or revise their forms, and concerned officers would have 90 days thereafter to verify claims and pass orders. In light of the respondents' assurance of meticulous compliance with these Supreme Court directions, the counsel for the petitioner stated that they did not press the instant petition. Consequently, the High Court disposed of the writ petition.

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) regarding the opening of a common portal for filing/revising TRAN-1 and TRAN-2 forms for transitional credit are to be complied with by the respondents. Petitioner's contention: The petitioner did not press the instant petition in light of the stand taken by the respondents regarding compliance with the Supreme Court's directions. Respondents' contention: The respondents assured meticulous compliance with the directions issued by the Supreme Court, which included opening a common portal for filing/revising TRAN-1 and TRAN-2 forms for transitional credit for a specified period and subsequent verification and processing of claims.

Sections Cited

TRAN-1, TRAN-2

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Cause title — parties, addresses and appearances

CWP-8837-2020 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-8837-2020 (O&M) Date of Decision: 14.09.2022 M/s The Fazilka Co-op Sugar Mills Limited, Fazilka ... Petitioner V/s. Union of India and others ... Respondents CORAM: HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA HON’BLE MR. JUSTICE DEEPAK MANCHANDA Present : Mr. Aman Garg, Advocate for Mr. J. S. Bedi, Advocate for the petitioner. Mr. Sourabh Goel, Sr. Standing Counsel with Ms. Samridhi Jain, Advocate for respondent No. 1. Mr. Deepanjay Sharma, DAG, Punjab **** TEJINDER SINGH DHINDSA , J.(Oral) Counsel for the respondents have brought to our notice the directions issued by the Hon'ble Supreme Court in SLP (C) No.32709- 32710 of 2018 titled as Union of India and another versus Filco Trade Centre Pvt. Ltd. and another dated 22.07.2022 and which reads in the following terms:- “Upon hearing the counsel the Court made the following

Permission to file special leave petition(s) is allowed. SEEMA 2022.09.19 04:35 I attest to the accuracy and integrity of this document

CWP-8837-2020 (O&M) 2 Delay condoned. Having heard learned Additional Solicitor General, learned cou

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