M/S Sargo Tools Private Limited Faridabad vs. Union Of INDIA And Others
Facts
The petitioner, M/s Sargo Tools Pvt. Ltd., filed a writ petition before the Punjab & Haryana High Court challenging an unspecified order or action by the revenue authorities concerning GST. The matter was listed for preliminary hearing on November 26, 2020, and was directed to be listed after the decision in SLP (C) Nos. 7425-7428 of 2020 before the Supreme Court. On July 22, 2022, the Supreme Court passed directions regarding the filing of transitional credit forms (TRAN-1 and TRAN-2). Following these directions, the counsel for the petitioner stated that the instant petition was not being pressed.
Held
The High Court noted that the Supreme Court, in SLP (C) Nos. 7425-7428 of 2020, had issued specific directions on July 22, 2022. These directions mandated the Goods and Service Tax Network (GSTN) to open a common portal for filing or revising transitional credit forms (TRAN-1 and TRAN-2) for two months, from September 1, 2022, to October 31, 2022. The Supreme Court also directed that aggrieved registered assessees could file or revise these forms irrespective of prior writ petitions or decisions by the ITGRC. Furthermore, GSTN was to ensure no technical glitches, and concerned officers were given 90 days thereafter to verify claims and pass orders on merits after affording an opportunity to the parties. Allowed transitional credit was to be reflected in the Electronic Credit Ledger. The High Court stated that these directions must be meticulously complied with by the authorities. In view of these directions, the counsel for the petitioner chose not to 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 opening of a common portal for filing transitional credit forms, are to be complied with by the concerned authorities. The petitioner, by not pressing the petition, implicitly accepts the applicability of these directions. The respondents, Union of India and others, are bound by the Supreme Court's order. Contentions: Petitioner: Does not press the instant petition in light of the Supreme Court's directions. Revenue/State: No specific arguments 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 t
The judgment continues below.
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Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.