M/S Ecocat INDIA Private Limited vs. Union Of INDIA And Others
Facts
The petitioner, M/s Ecocat 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 22.07.2022. These directions concerned the filing of transitional credit forms TRAN-1 and TRAN-2. Following the respondents' submission of meticulous compliance with these Supreme Court directions, the petitioner decided not to press their 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 the Goods and Services Tax Network (GSTN) to open a common portal for filing transitional credit forms TRAN-1 and TRAN-2 for a period of two months (September 1, 2022, to October 31, 2022). The Supreme Court also directed that any aggrieved registered assessee could file or revise their forms, and concerned officers would have 90 days thereafter to verify claims and pass orders. The respondents assured the High Court of meticulous compliance with these directions. In light of this assurance, the petitioner stated that they did not press the instant petition. Consequently, the High Court disposed of the petition.
Key Issues
1. Whether the Supreme Court's directions 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 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 explicitly argue any specific point but chose not to press the petition based on the respondents' undertaking to comply with the Supreme Court's directions. Respondents' contention: The respondents brought the Supreme Court's order dated 22.07.2022 to the notice of the High Court and stated that there would be meticulous compliance with the directions issued therein. These directions included opening a common portal for filing TRAN-1 and TRAN-2 forms for two months, allowing aggrieved registered assessees to file or revise forms irrespective of prior writ petitions or ITGRC decisions, ensuring no technical glitches, and providing 90 days for verification and passing of orders.
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-8401-2020 (O&M) 2 Delay condoned. Having heard learned Additional Solicitor General, learned counsel appearing for different States and learned counsel appearing for
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