Capital Gases vs. Union Of INDIA And Others
Facts
The petitioner, Capital Gasess, filed a writ petition before the Punjab & Haryana High Court. The matter was listed for preliminary hearing and directed to be listed after the decision in specific Special Leave Petitions (SLPs) before the Supreme Court. The Supreme Court, on July 22, 2022, passed directions concerning the filing and processing of transitional credit through TRAN-1 and TRAN-2 forms. These directions included opening a common portal for two months, allowing aggrieved registered assessees to file or revise forms irrespective of prior writ petitions or ITGRC decisions, and ensuring no technical glitches. Concerned officers were given 90 days thereafter to verify claims and pass orders. The Supreme Court disposed of the SLPs with these directions.
Held
The Court noted that the Supreme Court, in SLP (C) Nos. 7425-7428 of 2020, had issued specific directions for opening 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). These directions also mandated that aggrieved assessees could file or revise forms, regardless of whether they had filed a writ petition or if their case was decided by the ITGRC. The Supreme Court further directed GSTN to ensure no technical glitches and granted 90 days to concerned officers to verify claims and pass orders. The High Court observed that these directions were to be meticulously complied with by the authorities. Consequently, the counsel for the petitioner stated that they did not press the instant petition.
Key Issues
1. Whether the Supreme Court's directions in SLP (C) Nos. 7425-7428 of 2020, concerning the filing and processing of transitional credit through TRAN-1 and TRAN-2 forms, are to be complied with by the concerned authorities. Petitioner's contention: The petitioner's counsel, in light of the Supreme Court's order, did not press the instant petition. Respondents' contention: Not recorded, as the petitioner did not press the petition.
Sections Cited
TRAN-1, TRAN-2
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
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
The judgment continues below.
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