M/S Bliss Refrigeration Private Limited vs. State Of Haryana And Another
Facts
The petitioner, M/s Bliss Refrigeration Pvt. Ltd., filed a writ petition before the Punjab & Haryana High Court challenging an order or action by the State of Haryana and others. The matter was listed for preliminary hearing on November 26, 2020, and directed to be listed after the decision in SLP (C) Nos. 7425-7428 of 2020. On July 22, 2022, the Supreme Court passed specific directions concerning the filing and processing of transitional credit through TRAN-1 and TRAN-2 forms. Following these Supreme Court directions, the counsel for the petitioner stated that the instant petition was not being pressed.
Held
The Supreme Court, in its order dated 22.07.2022 in SLP (C) Nos. 7425-7428 of 2020, directed the Goods and Service Tax Network (GSTN) to open a common portal for filing or revising forms for availing transitional credit (TRAN-1 and TRAN-2) from September 1, 2022, to October 31, 2022. The Court further directed that any aggrieved registered assessee could file or revise their forms, irrespective of whether they had filed a writ petition or if their case had been decided by the Information Technology Grievance Redressal Committee (ITGRC). GSTN was to ensure no technical glitches occurred. Concerned officers were given 90 days thereafter to verify claims and pass orders on merits after granting an opportunity to parties. Allowed transitional credit was to be reflected in the Electronic Credit Ledger. The High Court noted that these directions were to be meticulously complied with by the authorities. In view of these directions, the petitioner did not press the writ petition.
Key Issues
1. Whether the Supreme Court's directions dated 22.07.2022 in SLP (C) Nos. 7425-7428 of 2020, concerning the filing of transitional credit forms (TRAN-1 and TRAN-2), are to be complied with by the concerned authorities. Petitioner's contention: The petitioner did not press the instant petition in light of the Supreme Court's directions. Revenue/State's contention: Not recorded in the judgment.
Sections Cited
TRAN-1, TRAN-2
AI-generated summary — verify with the full judgment below
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 15:41 I attest to the accuracy
The judgment continues below.
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