Amazing Real Estate Private Limited vs. Union Of INDIA And Others
Facts
The petitioner, Amazing Real Estate Pvt. Ltd., filed a writ petition before the Punjab & Haryana High Court challenging an unspecified order or action related to 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. The Supreme Court, on July 22, 2022, passed directions concerning 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 pressed.
Held
The Court noted that the Supreme Court, in SLP (C) Nos. 7425-7428 of 2020, had issued comprehensive directions on July 22, 2022. These directions included opening a common portal by GSTN for filing or revising transitional credit forms TRAN-1 and TRAN-2 from September 1, 2022, to October 31, 2022. The directions also stipulated a 90-day period for concerned officers to verify claims and pass orders, followed by reflection of allowed credit in the Electronic Credit Ledger. In light of these Supreme Court directions, the counsel for the petitioner stated that the instant petition was not pressed. Consequently, the High Court disposed of the petition as not pressed, acknowledging that the Supreme Court's order provided a mechanism for addressing the issues related to transitional credit.
Key Issues
1. Whether the Supreme Court's directions dated July 22, 2022, in SLP (C) Nos. 7425-7428 of 2020, which mandate the opening of a common portal for filing transitional credit forms TRAN-1 and TRAN-2 for two months (September 1, 2022, to October 31, 2022), and subsequent verification and reflection of credit, render the present writ petition infructuous. Petitioner's contention: The petitioner, through its counsel, did not press the instant petition, implying acceptance of the Supreme Court's directions as a resolution or a path forward. Respondents' contention: The respondents, Union of India and another, were represented by counsel, but their specific arguments regarding the writ petition are not recorded in the judgment, other than their presence and participation in the Supreme Court proceedings which led to the aforementioned directions.
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 f
The judgment continues below.
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