M/S Hardik Industries Faridabad vs. Union Of INDIA And Others

CWP/8881/2020HC Punjab and HaryanaGSTCNR PHHC01046812202005 August 2022Bench: MR. JUSTICE TEJINDER SINGH DHINDSA,MR. JUSTICE PANKAJ JAIN3 pages

AI SummaryRemanded

Facts

The petitioner, M/s Hardik Industries, Faridabad, filed a writ petition before the Punjab & Haryana High Court. The matter was listed for preliminary hearing and directed to be listed after the decision in SLP (C) Nos. 7425-7428 of 2020. The parties brought to the court's notice that the Supreme Court had passed specific directions in the aforementioned Special Leave Petitions concerning transitional credit claims through TRAN-1 and TRAN-2 forms. Following these directions, the counsel for the petitioner stated that they did not press the instant petition.

Held

The High Court noted that the Supreme Court, in SLP (C) Nos. 7425-7428 of 2020, had issued comprehensive directions. These directions included opening a common portal for filing or revising TRAN-1 and TRAN-2 forms for two months (September 1 to October 31, 2022), ensuring no technical glitches, and granting concerned officers 90 days thereafter to verify claims and pass orders on merits after affording an opportunity to parties. Allowed transitional credit is to be reflected in the Electronic Credit Ledger. The High Court observed that these directions must be meticulously complied with by the authorities. In view of these Supreme Court directions, the counsel for the petitioner stated that they did not press the instant petition. Therefore, the High Court disposed of the petition in light of the Supreme Court's order.

Key Issues

1. Whether the Supreme Court's directions in SLP (C) Nos. 7425-7428 of 2020, concerning the opening of a common portal for filing transitional credit forms (TRAN-1 and TRAN-2) and the subsequent verification and reflection of such credit, are to be complied with by the concerned authorities. The petitioner, by not pressing the petition, implicitly accepted the Supreme Court's directions. The respondents, Union of India and others, did not present any arguments against the Supreme Court's directions, as the matter was being disposed of in light of those directions.

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-8881-2020 (O&M) Date of Decision:05.08.2022 M/s Hardik Industries, Faridabad ... Petitioner Versus Union of India & others ... Respondents CORAM:- HON'BLE MR.JUSTICE TEJINDER SINGH DHINDSA HON'BLE MR. JUSTICE PANKAJ JAIN. Present: Mr. Balwinder Singh, Advocate for the petitioner. Mr. Sunish Bindlish, Sr. Standing counsel with Mr. Gagandeep Singh Malhotra, Advocate and Mr. Sagar Ratusaria, Advocate, for respondents No.1, 2 and 3. Ms. Shruti Jain Goyal, DAG, Haryana, for respondent No.4. ... 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 h

The judgment continues below.

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