M/S Akshay Enterprises vs. Union Of INDIA And Another
Facts
The petitioner, M/s Akshay Enterprises, filed a writ petition before the Punjab & Haryana High Court challenging an unspecified order or action by the revenue authorities concerning GST. The case was initially listed for preliminary hearing on November 26, 2020, and was adjourned pending the decision in SLP (C) Nos. 7425-7428 of 2020 before the Supreme Court. On August 5, 2022, the High Court was informed that the Supreme Court had passed specific directions on July 22, 2022, in the aforementioned SLPs. Following these directions, the counsel for the petitioner stated that they did not press the instant petition.
Held
The High Court noted that the Supreme Court, in SLP (C) Nos. 7425-7428 of 2022, had issued comprehensive directions on July 22, 2022. These directions mandated the GST Network to open a common portal for filing or revising TRAN-1 and TRAN-2 forms for two months (September 1, 2022, to October 31, 2022), allowing any aggrieved registered assessee to file or revise their forms irrespective of prior writ petitions or ITGRC decisions. The Supreme Court also directed GSTN to ensure no technical glitches and gave concerned officers 90 days thereafter to verify claims and pass orders on merits after affording opportunity. Allowed transitional credit was to be reflected in the Electronic Credit Ledger. The High Court stated that these directions had to be meticulously complied with. In view of these Supreme Court directions, the counsel for the petitioner stated they did not press the instant petition.
Key Issues
1. Whether the Supreme Court's directions in SLP (C) Nos. 7425-7428 of 2022, concerning the filing and processing of transitional credit through TRAN-1 and TRAN-2 forms, are to be complied with by the concerned authorities. The petitioner's stance was that the petition was not pressed in light of these directions. The respondents' position was not explicitly recorded as they were not required to argue given the petitioner's submission. The issue revolves around the application of the Supreme Court's order to the present case, which pertains to the availing of transitional credit under GST law.
Sections Cited
TRAN-1, TRAN-2
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Cause title — parties, addresses and appearances
ORDER Permission to file Special Leave Petition (s) is allowed.
Delay condoned.
Having heard learned Additional Solicitor General, learned counsel appearing for different States and learned counsel appearing for different private parties and having perused the record, we are of the view that it is just and proper to issue the following directions in these cases: HARJEET KAUR 2022.08.09 11:47 I attest to t
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