Car Clan vs. Union Of INDIA And Ors
Facts
The petitioner, Car Clan, filed a writ petition before the Punjab & Haryana High Court challenging an order or action by the revenue authorities. The specific tax period and the amount in dispute are not recorded in the judgment. 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 Supreme Court, on July 22, 2022, passed directions concerning the filing of transitional credit forms TRAN-1 and TRAN-2. Following these Supreme Court directions, the counsel for the petitioner stated that they do not press the instant petition.
Held
The High Court noted that the Supreme Court, in SLP (C) Nos. 7425-7428 of 2020, had issued specific directions on July 22, 2022. These directions mandated GSTN to open a common portal for filing transitional credit forms TRAN-1 and TRAN-2 from September 1, 2022, to October 31, 2022. The Supreme Court further directed that any aggrieved registered assessee could file or revise their forms, regardless of prior writ petitions or ITGRC decisions. Concerned officers were given 90 days thereafter to verify claims and pass orders on merits after affording an opportunity to the parties. The allowed transitional credit was to be reflected in the Electronic Credit Ledger. The High Court held that these directions must 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.
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, and if so, for what period. This issue arises from the petitioner's challenge to the revenue's action and the subsequent Supreme Court directions. The petitioner, by not pressing the petition, implicitly accepts the Supreme Court's directions. The respondents, Union of India & others, are represented by counsel and would have defended the revenue's actions. The Supreme Court's order addresses the core of the issue regarding the opportunity to file or revise transitional credit forms. 2. Whether aggrieved registered assessees should be permitted to file or revise relevant forms for transitional credit, irrespective of whether they have filed a writ petition or if their case has been decided by the Information Technology Grievance Redressal Committee (ITGRC). This question is framed based on the Supreme Court's directive to allow such filings. The petitioner's stance is that the Supreme Court's order resolves this, leading them to withdraw their petition. The respondents, by implication, would have been bound by the Supreme Court's decision.
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 iss
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