M/S Shiv Shakti Veneers vs. Union Of INDIA And Ors
Facts
The petitioner, M/s Shiv Shakti Veneers, filed a writ petition before the Punjab & Haryana High Court. The matter was initially listed for preliminary hearing on November 26, 2020, and was directed to be listed after the decision in certain Special Leave Petitions (SLPs) before the Supreme Court. The Supreme Court, on July 22, 2022, issued directions regarding the filing and processing of transitional credit through TRAN-1 and TRAN-2 forms. Following these directions, the counsel for the petitioner stated that they do not press the instant petition.
Held
The Court noted that the Supreme Court, in SLP (C) Nos. 7425-7428 of 2020, had issued comprehensive directions on July 22, 2022. These directions mandated the Goods and Service Tax Network (GSTN) to open a common portal for filing TRAN-1 and TRAN-2 forms for two months (September 1 to October 31, 2022). Aggrieved registered assessees were directed to file or revise their forms, irrespective of prior writ petitions or decisions by the ITGRC. GSTN was to ensure no technical glitches, and concerned officers were given 90 days thereafter to verify claims and pass orders. The Court observed that these directions had to be meticulously complied with. In view of these Supreme Court directions, the counsel for the petitioner explicitly 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. 2. Whether the present writ petition is to be pressed by the petitioner in light of the Supreme Court's order. Petitioner's Contention: The petitioner, through their counsel, stated that they do not press the instant petition, implying acceptance of the Supreme Court's directions and their potential impact on the case. Respondents' Contention: The respondents, Union of India and others, were represented by counsel. The judgment does not record specific arguments from the respondents, but their presence indicates their engagement with the proceedings and the Supreme Court's order.
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 the foll
The judgment continues below.
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Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.