M/S The Budhewal Cooperative Sugar Mills LTD. vs. Union Of INDIA And Ors

CWP/8813/2020HC Punjab and HaryanaGSTCNR PHHC01043681202014 September 2022Bench: MR. JUSTICE TEJINDER SINGH DHINDSA,MR. JUSTICE DEEPAK MANCHANDA3 pages

AI SummaryRemanded

Facts

The petitioner, M/s The Budhewal Cooperative Sugar Mills Limited, Ludhiana, 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 pertained to the filing of Transitional Credit forms (TRAN-1 and TRAN-2) through a common portal opened by the Goods and Services Tax Network (GSTN) for a period of two months. 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 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 TRAN-1 and TRAN-2 forms for two months (01.09.2022 to 31.10.2022). The Supreme Court further directed that any aggrieved registered assessee could file or revise these forms, irrespective of whether they had filed a writ petition or if their case was decided by the ITGRC. The respondents assured meticulous compliance with these directions. Consequently, the petitioner stated they did not press the instant petition. The Court disposed of the petition in light of the petitioner not pressing it and the respondents' assurance of compliance with the Supreme Court's order.

Key Issues

1. Whether the Supreme Court's directions in SLP (C) No.32709-32710 of 2018, concerning the opening of a common portal for filing Transitional Credit forms (TRAN-1 and TRAN-2), are to be complied with by the respondents. Petitioner's contention: The petitioner did not press the instant petition, implying acceptance of the Supreme Court's directions as a resolution. Revenue/State's contention: The respondents assured the Court of meticulous compliance with the Supreme Court's directions, indicating their intent to follow the prescribed procedure for transitional credit claims.

Sections Cited

TRAN-1, TRAN-2

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Cause title — parties, addresses and appearances

CWP-8813-2020 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-8813-2020 (O&M) Date of Decision: 14.09.2022 M/s The Budhewal Cooperative Sugar Mills Limited, Ludhiana ... 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. Sunish Bindlish, Sr. Standing Counsel 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-8813-2020 (O&M) 2 Delay condoned. Having heard learned Additional Solicitor General, learned counsel appearing for diffe

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