Oscar Remedies Private Limited vs. Union Of INDIA And Anr
Facts
The petitioner, Oscar Remedies Pvt. Ltd., filed a writ petition before the Punjab and Haryana High Court. The respondents, Union of India and another, 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 Services Tax Network (GSTN) to open a common portal for filing forms for availing Transitional Credit through TRAN-1 and TRAN-2 for a period of two months, from 01.09.2022 to 31.10.2022. The Supreme Court's order also stipulated that aggrieved registered assessees could file or revise relevant forms, irrespective of whether they had filed a writ petition or if their case was decided by the ITGRC. Following these directions, the counsel for the petitioner stated that the instant petition would not be pressed.
Held
The Court noted that the respondents' counsel 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 TRAN-1 and TRAN-2 forms for transitional credit from 01.09.2022 to 31.10.2022, allowing aggrieved assessees to file or revise forms. The Supreme Court also directed concerned officers to verify claims within 90 days thereafter and pass appropriate orders. The respondents assured meticulous compliance with these directions. In light of this assurance, the petitioner's counsel stated that the instant petition was not pressed. Consequently, the High Court disposed of the petition.
Key Issues
1. Whether the directions issued by the Supreme Court in SLP (C) No.32709-32710 of 2018, concerning the opening of a common portal for filing TRAN-1 and TRAN-2 forms for transitional credit, are to be complied with by the respondents. Petitioner's contention: The petitioner, by not pressing the instant petition, implicitly accepts the directions issued by the Supreme Court and seeks compliance. Respondents' contention: The respondents, through their counsel, informed the High Court about the Supreme Court's directions and stated that there would be meticulous compliance with the same.
Sections Cited
TRAN-1, TRAN-2
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Cause title — parties, addresses and appearances
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-9180-2020 (O&M) 2 Delay condoned. Having heard learned Additional Solicitor General, learned counsel appearing for different States and learned counsel appearing for differe
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