M/S Disuku Auto Clutch vs. Union Of INDIA And Others
Facts
The petitioner, M/s Disuku Auto Clutch, Faridabad, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The respondents, Union of India and others, brought to the court's notice the directions issued by the Hon'ble Supreme Court in SLP (C) No.32709-32710 of 2018. These directions, dated 22.07.2022, concerned the opening of a common portal by the Goods and Service Tax Network (GSTN) for filing or revising forms for availing Transitional Credit through TRAN-1 and TRAN-2. The portal was to remain open for two months, from 01.09.2022 to 31.10.2022, for aggrieved registered assessees. Following this, concerned officers were given 90 days to verify claims and pass orders. In light of the respondents' undertaking for meticulous compliance with these Supreme Court directions, the petitioner did not press the instant petition.
Held
The Court noted that the respondents had brought to its attention the directions issued by the Hon'ble 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 two months (01.09.2022 to 31.10.2022) for aggrieved registered assessees. The Supreme Court also directed that concerned officers would have 90 days thereafter to verify claims and pass appropriate orders on merits after granting an opportunity to the parties. The respondents assured meticulous compliance with these directions. In view of this undertaking by the respondents, the counsel for the petitioner stated that they did not press the instant petition. Consequently, the writ petition was disposed of in terms of the Supreme Court's directions.
Key Issues
1. Whether the petitioner is entitled to avail transitional credit through TRAN-1 and TRAN-2 forms, considering the directions issued by the Hon'ble Supreme Court in SLP (C) No.32709-32710 of 2018. The petitioner's stance was that they would not press the instant petition in light of the respondents' undertaking to comply with the Supreme Court's directions. The respondents argued that the Supreme Court had directed GSTN to open a common portal for filing/revising TRAN-1 and TRAN-2 forms for a specified period, allowing aggrieved assessees to file or revise their forms. They further stated that concerned officers would verify claims and pass orders on merits after granting an opportunity to the parties. The respondents assured meticulous compliance with these directions.
Sections Cited
TRAN-1, TRAN-2
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Permission to file special leave petition(s) is allowed. SEEMA 2022.09.19 05:01 I attest to the accuracy and integrity of this document
CWP-8402-2020 (O&M) 2 Delay condoned. Having heard learned Additional Solicitor General, learned counsel appearing for different States and learned counsel appearing for dif
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