M/S Eastern Enterprises vs. Union Of INDIA And Others
Facts
The petitioner, M/s Eastern Enterprises, filed a writ petition before the Punjab & Haryana High Court. The case was listed to be heard after the decision in SLP (C) Nos. 7425-7428 of 2020 before the Supreme Court. On July 22, 2022, the Supreme Court passed an order directing 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) for two months, from September 1, 2022, to October 31, 2022. The Supreme Court also directed concerned officers to verify claims and pass orders within 90 days thereafter, and for allowed credit to reflect in the Electronic Credit Ledger. Following these directions, the counsel for the petitioner stated that they did not press the instant petition.
Held
The High Court held that the directions issued by the Supreme Court in SLP (C) Nos. 7425-7428 of 2020 must be meticulously complied with by the concerned authorities. These directions include opening the GSTN portal for filing or revising TRAN-1 and TRAN-2 forms for two months (September 1, 2022, to October 31, 2022), allowing aggrieved registered assessees to file or revise forms irrespective of prior writ petitions or ITGRC decisions. The concerned officers are mandated to verify claims and pass orders within 90 days, and the allowed transitional credit is to be reflected in the Electronic Credit Ledger. The Court noted that in view of these Supreme Court directions, the counsel for the petitioner did not press the instant writ petition. Consequently, the petition was disposed of.
Key Issues
1. Whether the Supreme Court's directions in SLP (C) Nos. 7425-7428 of 2020, 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, did not press the writ petition, implying acceptance of the Supreme Court's directions and the subsequent procedural path. Respondents' contention: The respondents, Union of India and others, were represented by counsel. The judgment does not record specific arguments from the respondents, but their presence and representation indicate their role in the proceedings and compliance with 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
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 HARJEET KAUR 2022.08.10 12:35 I attest to the accuracy and integrity of this document
The judgment continues below.
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