M/S Jindal Chemtech INDIA Private Limited vs. Union Of INDIA And Others
Facts
The petitioner, M/s Jindal Chemtech India 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 notice 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 concerned the opening of a common portal by the Goods and Services Tax Network (GSTN) for filing or revising TRAN-1 and TRAN-2 forms for availing transitional credit. Following the respondents' submission of meticulous compliance with these Supreme Court directions, the petitioner decided not to press the instant writ petition.
Held
The Court noted that the respondents had brought to its attention 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 for a period of two months (September 1, 2022, to October 31, 2022). The Supreme Court also directed that aggrieved registered assessees could file or revise their forms, irrespective of prior writ petitions or ITGRC decisions. Concerned officers were given 90 days thereafter to verify claims and pass orders on merits after affording an opportunity to parties. The allowed transitional credit was to be reflected in the Electronic Credit Ledger. In light of the respondents' submission of meticulous compliance with these Supreme Court directions, the petitioner chose not to press the instant writ petition. Consequently, the writ petition was disposed of as per the petitioner's stance.
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 a common portal for filing/revising TRAN-1 and TRAN-2 forms for transitional credit. Petitioner's contention: The petitioner did not press the writ petition, implying acceptance of the Supreme Court's directions and the respondents' commitment to comply. Respondents' contention: The respondents stated that there would be meticulous compliance with the Supreme Court's directions. They brought these directions to the Court's notice, indicating their intention to follow them. The Supreme Court's order itself directs GSTN to open the portal and concerned officers to verify claims.
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. SEEMA 2022.09.19 05:01 I attest to the accuracy and integrity of this document
CWP-8400-2020 (O&M) 2 Delay condoned. Having heard learned Additional Solicitor General, learned counsel appearing for different States and learned counsel
The judgment continues below.
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