Jrs Oryx Pharmaceutical Private Limited vs. Union Of INDIA And Anpther

CWP/14964/2020HC Punjab and HaryanaGSTCNR PHHC01074978202005 August 2022Bench: MR. JUSTICE TEJINDER SINGH DHINDSA,MR. JUSTICE PANKAJ JAIN3 pages

AI SummaryRemanded

Facts

The petitioner, JRS ORYX Pharmaceuticals Pvt. Ltd., 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 was directed to be listed after the decision in SLP (C) Nos. 7425-7428 of 2020 before the Supreme Court. The parties brought to the High Court's notice the Supreme Court's order dated July 22, 2022, which provided directions for availing transitional credit through TRAN-1 and TRAN-2 forms.

Held

The Supreme Court, in its order dated July 22, 2022, in SLP (C) Nos. 7425-7428 of 2020, directed the Goods and Service Tax Network (GSTN) to open a common portal for filing or revising TRAN-1 and TRAN-2 forms for two months, from September 1, 2022, to October 31, 2022. This was to allow aggrieved registered assessees to avail transitional credit, irrespective of whether they had filed a writ petition or if their case was decided by the ITGRC. The Supreme Court further directed GSTN to ensure no technical glitches occur and gave concerned officers 90 days thereafter to verify claims and pass orders. The High Court noted that these directions must be meticulously complied with by the authorities. In view of these directions, the petitioner did not press their writ petition.

Key Issues

1. Whether the Supreme Court's directions in SLP (C) Nos. 7425-7428 of 2020, concerning the filing of TRAN-1 and TRAN-2 forms for transitional credit, are binding on the parties in this writ petition? Petitioner's contention: The petitioner, through its counsel, did not press the instant petition in light of the Supreme Court's directions. Respondents' contention: Not recorded in the judgment.

Sections Cited

Not specified

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-14964-2020 (O&M) Date of Decision:05.08.2022 JRS ORYX Pharmaceuticals Pvt. Ltd. ... Petitioner Versus Union of India & another ... Respondents CORAM:- HON'BLE MR.JUSTICE TEJINDER SINGH DHINDSA HON'BLE MR. JUSTICE PANKAJ JAIN. Present: Mr. Deepak Gupta, Advocate for the petitioner. Mr. T.K. Joshi, Sr. Standing counsel for respondent No.1. Ms. Shruti Jain Goyal, DAG, Haryana, for respondent No.2. ... TEJINDER SINGH DHINDSA, J. (ORAL). Matter had come up for preliminary hearing on 26.11.2020 and it had been directed to be listed after decision in SLP (C) Nos. 7425-7428 of 2020. Counsel for the parties have brought to our notice that in the aforementioned matter the Hon'ble Supreme Court has passed the following directions on 22.07.2022:- “Upon hearing the counsel the Court made the following

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 following d

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.