Girdhari Lal And Sons Faridabad vs. Union Of INDIA And Ors

CWP/8189/2020HC Punjab and HaryanaGSTCNR PHHC01042509202005 August 2022Bench: MR. JUSTICE TEJINDER SINGH DHINDSA,MR. JUSTICE PANKAJ JAIN3 pages

AI SummaryRemanded

Facts

The petitioner, Girdhari Lal & Sons, Faridabad, filed a writ petition before the Punjab and Haryana High Court. The matter 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 in the aforementioned SLP. These directions pertained to opening a common portal for filing transitional credit forms (TRAN-1 and TRAN-2) for a period of two months, allowing aggrieved assessees to file or revise forms irrespective of prior writ petitions or ITGRC decisions, ensuring no technical glitches, and providing a 90-day period for verification and order passing by concerned officers. The Supreme Court also directed that allowed transitional credit be reflected in the Electronic Credit Ledger and suggested the GST Council issue guidelines.

Held

The High Court noted that the Supreme Court, in SLP (C) Nos. 7425-7428 of 2020, had issued comprehensive directions regarding the filing and processing of transitional credit claims through TRAN-1 and TRAN-2. These directions included opening the GSTN portal for two months (September 1 to October 31, 2022), allowing assessees to file or revise forms, ensuring technical stability, and mandating verification and order passing by officers within 90 days thereafter. The Court acknowledged that these directions were to be meticulously complied with by the concerned authorities. In light of these Supreme Court directions, the counsel for the petitioner stated that they did not press the instant petition. Consequently, the High Court disposed of the petition.

Key Issues

1. Whether the directions issued by the Supreme Court in SLP (C) Nos. 7425-7428 of 2020 are to be complied with by the concerned authorities. Petitioner's argument: The petitioner did not press the instant petition, implying acceptance of the Supreme Court's directions and their applicability. Respondents' argument: The respondents, through their counsel, brought the Supreme Court's order to the High Court's attention, indicating their intention to abide by it. The Supreme Court's order itself directs compliance by the concerned officers and GSTN.

Sections Cited

None explicitly discussed or named in the judgment provided.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

CWP-8189-2020 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-8189-2020 (O&M) Date of Decision:05.08.2022 Girdhari Lal & Sons, Faridabad ....... Petitioner versus Union of India and others ...... Respondents CORAM : HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA HON'BLE MR. JUSTICE PANKAJ JAIN *** Present: Mr. Balwinder Singh, Advocate for the petitioner. Mr. Sharan Sethi, Sr.Standing Counsel for respondents No. 1, 2 and 3. Ms.Shruti Jain Goyal, DAG, Haryana for respondent No.4. *** 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 parties SUNITA NAGPAL 2022.08.08 16:25

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