Kalyan Project Construction Company vs. Union Of INDIA And Others

CWP/8742/2020HC Punjab and HaryanaGSTCNR PHHC01045507202005 August 2022Bench: MR. JUSTICE TEJINDER SINGH DHINDSA,MR. JUSTICE PANKAJ JAIN3 pages

AI SummaryRemanded

Facts

The petitioner, Kalyan Project Construction Co., filed a writ petition before the Punjab & Haryana High Court. The petition was listed for preliminary hearing and directed to be listed after the decision in SLP (C) Nos. 7425-7428 of 2020. The parties brought to the Court's notice that the Supreme Court had passed specific directions on July 22, 2022, in the aforementioned SLP matters. These directions pertained to the Goods and Service Tax Network (GSTN) opening a common portal for filing forms for availing transitional credit through TRAN-1 and TRAN-2 for a specified period. 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 GSTN to open a common portal for filing/revising TRAN-1 and TRAN-2 forms for availing transitional credit for two months (September 1, 2022, to October 31, 2022). The Supreme Court further directed that aggrieved registered assessees could file or revise forms irrespective of prior writ petitions or ITGRC decisions. 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. 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 by the authorities. In view of these Supreme Court directions, the counsel for the petitioner did not press the instant petition.

Key Issues

1. Whether the directions issued by the Supreme Court in SLP (C) Nos. 7425-7428 of 2022, concerning the opening of a common portal for filing transitional credit forms (TRAN-1 and TRAN-2), are to be complied with by the concerned authorities. Petitioner's contention: The petitioner, through their counsel, indicated they would not press the writ petition in light of the Supreme Court's directions. Respondents' contention: The respondents (Union of India and others) were represented, and the Supreme Court's order was brought to the High Court's notice by the counsel for the parties. The judgment does not record specific arguments from the respondents other than their presence and the submission of the Supreme Court's order.

Sections Cited

TRAN-1, TRAN-2

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-8742-2020 (O&M) Date of Decision:05.08.2022 Kalyan Project Construction Co. ... Petitioner Versus Union of India & others ... Respondents CORAM:- HON'BLE MR.JUSTICE TEJINDER SINGH DHINDSA HON'BLE MR. JUSTICE PANKAJ JAIN. Present: Mr. Deepak Gupta, Advocate for the petitioner. Mr. Sunish Bindlish, Sr. Standing counsel with Mr. Gagandeep Singh Malhotra, Advocate and Mr. Sagar Ratusaria, Advocate, for respondent No.1 Ms. Sudeepti Sharma, Additional Advocate General, Punjab. for respondents No.2 and 3. ... TEJINDER SINGH DHINDSA, J. (ORAL). Matter had come up for preliminary hearing on 26.11.2020 and it had been directed to be listed after decision in SLP (C) Nos. 7425-7428 of 2020. Counsel for the parties have brought to our notice that in the aforementioned matter the Hon'ble Supreme Court has passed the following directions on 22.07.2022:- “Upon hearing the counsel the Court made the following

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 pa

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.