M/S Chawla Techno Construct LTD. vs. Union Of INDIA And Ors

CWP/14094/2020HC Punjab and HaryanaGSTCNR PHHC01071605202014 September 2022Bench: MR. JUSTICE TEJINDER SINGH DHINDSA,MR. JUSTICE DEEPAK MANCHANDA3 pages

AI SummaryRemanded

Facts

The petitioner, Chawla Techno Construct Limited, New Delhi, filed a writ petition before the Punjab and Haryana High Court. The respondents, Union of India and others, brought to the Court's attention the directions issued by the Supreme Court in SLP (C) No.32709-32710 of 2018 (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 through TRAN-1 and TRAN-2 forms. In light of the respondents' undertaking to comply with these Supreme Court directions, the petitioner did not press the instant petition.

Held

The Court noted that the respondents had brought to its notice the directions issued by the Supreme Court in SLP (C) No.32709-32710 of 2018. These directions mandated that the Goods and Service Tax Network (GSTN) open a common portal for filing Transitional Credit forms (TRAN-1 and TRAN-2) for a period of two months from 01.09.2022 to 31.10.2022. The Supreme Court also directed that aggrieved registered assessees could file or revise their forms, irrespective of whether they had filed a writ petition or if their case was decided by the ITGRC. Furthermore, concerned officers were given 90 days to verify claims and pass orders, and allowed transitional credit was to be reflected in the Electronic Credit Ledger. In light of the respondents' undertaking for meticulous compliance with these directions, the petitioner stated that they did not press the instant petition. Consequently, the writ petition was disposed of.

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) dated 22.07.2022, 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. The petitioner's stance was that they did not press the instant petition in light of the respondents' undertaking to comply with the Supreme Court's directions. The respondents, through their counsel, brought the Supreme Court's directions to the Court's notice and indicated their intention for meticulous compliance. No specific arguments were recorded for the petitioner beyond not pressing the petition, and the respondents' argument was essentially presenting the Supreme Court's order and committing to its compliance.

Sections Cited

TRAN-1, TRAN-2

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

CWP-14094-2020 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-14094-2020 (O&M) Date of Decision: 14.09.2022 Chawla Techno Construct Limited, New Delhi ... 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. Surjeet Bhadu, Advocate and Mr. Veer Singh, Advocate for the petitioner. Mr. Alankrit Bhardwaj, Jr. Standing Counsel, for the respondent Nos. 1 and 2. Ms. Shruti Jain Goyal, DAG, Haryana. **** 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 05:01 I attest to the accuracy and integrity of this document

CWP-14094-2020 (O&M) 2 Delay condoned. Having heard learned Additional Solicitor General, learned counsel appearing

The judgment continues below.

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