M/S Pensla Exports INDIA vs. Union Of INDIA And Ors
Facts
The petitioner, M/s Pensla Exports India, Jalandhar, 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 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 GSTN to open a common portal for filing or revising TRAN-1 and TRAN-2 forms for availing transitional credit for two months, from 01.09.2022 to 31.10.2022. The Supreme Court also directed concerned officers to verify claims and pass orders within 90 days thereafter. In light of the respondents' commitment to meticulous compliance with these directions, the petitioner chose not to 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 included opening a common portal by GSTN for filing TRAN-1 and TRAN-2 forms for transitional credit from 01.09.2022 to 31.10.2022. The Supreme Court also directed that any aggrieved registered assessee could file or revise their forms, and that concerned officers would have 90 days thereafter to verify claims and pass orders on merits. In response to 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 writ petition was disposed of in light of the undertaking given by the respondents to comply with the Supreme Court's order.
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 the GSTN 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 respondents' undertaking to comply with the Supreme Court's directions. Respondents' contention: The respondents brought the Supreme Court's directions to the Court's notice and assured meticulous compliance. The Supreme Court's order directed GSTN to open a common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months (01.09.2022 to 31.10.2022), allowed aggrieved registered assessees to file or revise forms irrespective of prior writ petitions or ITGRC decisions, ensured no technical glitches, and gave concerned officers 90 days thereafter to verify claims and pass orders on merits after granting an opportunity to parties.
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 04:35 I attest to the accuracy and integrity of this document
CWP-11329-2020 (O&M) 2 Delay condoned. Having heard learned Additional Solicitor General, learned counsel appearing for different States and
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