M/S Durga Construcion Company Panipat vs. Union Of INDIA And Others
Facts
The petitioner, M/s Durga Construction Co., Panipat, filed a writ petition before the Punjab & Haryana High Court challenging an unspecified order or action related to GST. The matter was listed for preliminary hearing on November 26, 2020, and adjourned pending the decision in SLP (C) Nos. 7425-7428 of 2020 before the Supreme Court. On July 22, 2022, the Supreme Court passed directions concerning the filing of transitional credit forms TRAN-1 and TRAN-2. Following these directions, the counsel for the petitioner withdrew the instant petition.
Held
The High Court noted that the Supreme Court, in its order dated July 22, 2022, directed the Goods and Service Tax Network (GSTN) to open a common portal for filing or revising transitional credit forms TRAN-1 and TRAN-2 for two months, from September 1, 2022, to October 31, 2022. The Supreme Court further directed that aggrieved registered assessees could file or revise these forms irrespective of whether they had filed a writ petition or if their case was decided by the Information Technology Grievance Redressal Committee (ITGRC). The concerned officers were given 90 days thereafter to verify the claims and pass orders on merits after granting an opportunity to the parties. The 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. In view of these directions, the counsel for the petitioner did not press the instant petition. The petition was disposed of accordingly.
Key Issues
1. Whether the Supreme Court's directions in SLP (C) Nos. 7425-7428 of 2020, issued on July 22, 2022, are to be complied with by the concerned authorities regarding the filing and processing of transitional credit claims through TRAN-1 and TRAN-2 forms. The petitioner's argument was not recorded as they did not press the petition. The respondents' arguments were also not recorded as the matter was disposed of based on the Supreme Court's order.
Sections Cited
None explicitly mentioned as being discussed or forming the basis of the decision, other than the general context of transitional credit under GST.
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 f
The judgment continues below.
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