M/S Swastik Pack And Print vs. Union Of INDIA And Ors
Facts
The petitioner, M/s Swastik Pack and Print, filed a writ petition before the Punjab & Haryana High Court. The respondents, Union of India and others, brought to the Court's attention a Supreme Court order dated July 22, 2022, in SLP (C) No. 32709-32710 of 2018 titled Union of India and another versus Filco Trade Centre Pvt. Ltd. and another. This Supreme Court order directed the Goods and Services Tax Network (GSTN) to open a common portal for filing or revising forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months, from September 1, 2022, to October 31, 2022. The Supreme Court also outlined a process for verification and passing of orders on merits by concerned officers. In light of the respondents' commitment to comply with this Supreme Court order, the petitioner chose not to press their writ petition.
Held
The Court noted that the respondents had brought to its notice the Supreme Court's order dated July 22, 2022, in SLP (C) No. 32709-32710 of 2018. This order directed GSTN to open a common portal for filing or revising TRAN-1 and TRAN-2 forms for availing Transitional Credit for two months (September 1, 2022, to October 31, 2022). The Supreme Court also mandated a 90-day period for concerned officers to verify claims and pass orders on merits after granting an opportunity to parties. The respondents assured the Court of meticulous compliance with these directions. In light of this assurance and the Supreme Court's directive, the petitioner stated that they did not wish to press their writ petition. Therefore, the Court disposed of the writ 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 Transitional Credit (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, by not pressing the petition, implicitly accepted the Supreme Court's directions as a resolution. Respondents' contention: The respondents, Union of India and others, informed the Court about the Supreme Court's order and stated that there would be meticulous compliance with its directions. They relied on the Supreme Court's order dated 22.07.2022.
Sections Cited
TRAN-1, TRAN-2
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-16370-2022 (O&M)
Date of Decision:17.08.2022 M/s Swastik Pack and Print .......Petitioner Versus Union of India and ors. ......Respondents CORAM: HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA HON'BLE MR. JUSTICE DEEPAK MANCHANDA Present:- Mr. Ankit Grewal, Advocate, for the petitioner.
Mr. Alankrit Bhardwaj, Advocate for respondents No.1 to 3.
Ms. Shruti Jain Goel, DAG, Haryana for respondents No.4 and 5. ***** TEJINDER SINGH DHINDSA J.(Oral)
An advance copy of the writ paper-book already stood served upon the respondents, Mr. Alankrit Bhardwaj, Advocate has entered appearance on behalf of respondents No.1 to 3 and Ms. Shruti Jain Goel, DAG, Haryana, has entered appearance on behalf of respondents No.4 and 5.
Counsel for the respondents has brought to our notice that the direction 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 SHWETA 2022.08.18 17:23 I attest to the accuracy and in
The judgment continues below.
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