M/S Metline Houseware vs. UOI And Ors
Facts
The petitioner, M/s Metline Houseware, filed a writ petition before the High Court of Punjab and Haryana. The respondents were the Union of India and other authorities. The case was listed for hearing on August 5, 2022. Counsel for the parties brought to the court's notice the directions issued by the Hon'ble Supreme Court in SLP (C) Nos. 7245-7248 of 2020, dated July 22, 2022. These directions pertained to the opening of a common portal for filing or revising forms for availing Transitional Credit through TRAN-1 and TRAN-2. The Supreme Court had directed GSTN to open the portal for two months from September 1, 2022, to October 31, 2022, and provided a timeline for verification and order passing by concerned officers.
Held
The High Court noted that the Supreme Court, in its order dated July 22, 2022, in SLP (C) Nos. 7245-7248 of 2020, had issued specific directions regarding the filing and processing of Transitional Credit claims through TRAN-1 and TRAN-2. These directions included opening a common portal 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, ensuring no technical glitches, and providing a 90-day period for officers to verify claims and pass orders. The High Court observed that these directions were to be meticulously complied with by the concerned authorities. In view of these Supreme Court directions, the counsel for the petitioner stated that they did not press the instant petition. The High Court, therefore, disposed of the petition in light of the Supreme Court's order.
Key Issues
1. Whether the directions issued by the Hon'ble Supreme Court in SLP (C) Nos. 7245-7248 of 2020, dated July 22, 2022, are to be complied with by the concerned authorities. Petitioner's contention: The petitioner, through their counsel, acknowledged the Supreme Court's directions and did not press the instant petition in light of these directions. Respondents' contention: The respondents, represented by their respective counsel, were present and did not raise any objection to the application of the Supreme Court's directions. The judgment does not record any specific arguments made by the respondents beyond their appearance and the acknowledgment of the Supreme Court's order.
Sections Cited
TRAN-1, TRAN-2
AI-generated summary — verify with the full judgment below
CWP-16640-2022 (O&M) 1 115
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-16640-2022 (O&M)
Date of Decision:05.08.2022 M/s Metline Houseware
....... Petitioner
versus Union of India and others
...... Respondents CORAM : HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA HON'BLE MR. JUSTICE PANKAJ JAIN *** Present: Mr.Ankit Grewal, Advocate for the petitioner. Mr. T.K.Joshi, Senior Standing Counsel for respondents No. 1, 2 and 3. Ms.Shruti Jain Goyal, DAG, Haryana for respondents No. 4 and 5. *** TEJINDER SINGH DHINDSA,
J. (ORAL)
An advance copy of the writ paper book already stood served upon the respondents, Mr.T.K. Joshi, learned Senior Standing Counsel has entered appearance on behalf of respondents No. 1, 2 and 3 and Ms.Shruti Jain Goyal, learned DAG, Haryana has put in appearance for respondents No. 4 and 5. Counsel for the parties have brought to our notice the directions issued by the Hon'ble Supreme Court in SLP (C) Nos.7245-7248 of 2020 dated 22.07.2022 and which read in the following terms:- SUNITA NAGPAL 2022.08.06 10:49 I attest to the accuracy and authenticiy of this order/judgment
CWP-16640-2022 (O&M) 2 “Upon hearing the counsel
The judgment continues below.
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