M/S Kanheya Yarns PVT. LTD. vs. Union Of INDIA And Others
Facts
The petitioner, M/s Kanheya Yarns Pvt. Ltd., filed a writ petition before the Punjab & Haryana High Court. 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 specific directions on July 22, 2022, in the aforementioned Special Leave Petitions. 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 2020, had passed specific directions on July 22, 2022. These directions mandated 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 further directed that any aggrieved registered assessee could file or revise their forms, irrespective of whether they had filed a writ petition or if their case had been decided by the Information Technology Grievance Redressal Committee (ITGRC). GSTN was to ensure no technical glitches during this period. Concerned officers were given 90 days thereafter to verify claims and pass orders on merits after granting an opportunity to parties. The allowed transitional credit was to be reflected in the Electronic Credit Ledger. The High Court observed that these directions had to be meticulously complied with by the authorities. In light of these Supreme Court directions, the counsel for the petitioner stated they did not press the instant petition.
Key Issues
1. Whether the Goods and Service Tax Network (GSTN) should be directed to open a common portal for filing forms for availing Transitional Credit through TRAN-1 and TRAN-2? The petitioner, by not pressing the petition, implicitly accepted the Supreme Court's directions. The respondents, Union of India & others, and the State of Haryana, were bound by the Supreme Court's order. The Supreme Court considered the judgments of various High Courts on the prevailing peculiar circumstances. The core issue was the mechanism for assessees to claim transitional credit, particularly when facing technical glitches or procedural hurdles in filing the prescribed forms.
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 t
The judgment continues below.
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