M/S Bhartiya Spinners Panipat vs. Union Of INDIA And Others
Facts
The petitioner, M/s Bhartiya Spinners, Panipat, 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. The parties brought to the Court's notice that the Supreme Court had passed directions on July 22, 2022, concerning the filing and processing of transitional credit through TRAN-1 and TRAN-2 forms. Following the Supreme Court's order, the counsel for the petitioner stated that the instant petition was not pressed.
Held
The Supreme Court, in SLP (C) Nos. 7425-7428 of 2020, directed GSTN to open a common portal for filing or revising TRAN-1 and TRAN-2 forms for two months, from September 1, 2022, to October 31, 2022. This direction applies to any aggrieved registered assessee, irrespective of whether they had filed a writ petition or if their case was decided by the ITGRC. GSTN is to ensure no technical glitches occur during this period. Concerned officers are granted 90 days thereafter to verify claims and pass orders on merits after affording an opportunity to the parties. Allowed transitional credit is to be reflected in the Electronic Credit Ledger. The GST Council may issue guidelines for scrutinizing claims. In light of these Supreme Court directions, the petitioner did not press their writ petition.
Key Issues
1. Whether the Goods and Service Tax Network (GSTN) should be directed to open a common portal for filing or revising forms for availing Transitional Credit through TRAN-1 and TRAN-2, and if so, for what period? (This issue arises from the Supreme Court's consideration of High Court judgments on peculiar circumstances and the need to allow aggrieved registered assessees to file or revise forms.) Petitioner's contention: Not explicitly recorded as the petition was not pressed. However, the existence of the writ petition implies a grievance regarding transitional credit. Respondents' contention: Not explicitly recorded as the petition was not pressed. The respondents are Union of India and others, and the State of Haryana.
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 foll
The judgment continues below.
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