M/S S.S.Engineering vs. Union Of INDIA And Ors
Facts
The petitioner, M/s S. S. Engineering, filed a writ petition before the Punjab and Haryana High Court challenging an 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 specific directions on July 22, 2022, concerning the filing and processing of transitional credit claims through TRAN-1 and TRAN-2 forms. Following these directions, the counsel for the petitioner stated that they did not wish to press the instant petition.
Held
The High Court noted that the Supreme Court, in its order dated July 22, 2022, in SLP (C) Nos. 7425-7428 of 2020, had issued comprehensive directions. These directions included opening a common 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. GSTN was directed 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 of hearing. 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. Consequently, 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 2020 on July 22, 2022, 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, along with the State of Punjab, were represented. The judgment notes that the Supreme Court's directions were brought to the court's notice by the counsel for the parties, implying the respondents would abide by them. The Supreme Court's order itself directed GSTN and concerned officers to take specific actions.
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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 vie
The judgment continues below.
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