Sansun Contractors PVT LTD. Faridabad vs. Union Of INDIA And Ors
Facts
The petitioner, M/s Sansun Contractors Pvt. Ltd., filed a writ petition before the Punjab & Haryana High Court. 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. The parties brought to the Court's notice that the Supreme Court had passed specific directions on July 22, 2022, concerning the filing of transitional credit 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 Supreme Court, in SLP (C) Nos. 7425-7428 of 2020, has issued comprehensive directions regarding transitional credit. The Court directed GSTN to open a common portal for filing TRAN-1 and TRAN-2 forms for two months, from September 1, 2022, to October 31, 2022. It was further directed that any aggrieved registered assessee can file or revise their forms, regardless of whether they had previously filed a writ petition or if their case was decided by the ITGRC. GSTN is to ensure no technical glitches occur during this period. Concerned officers are granted 90 days thereafter to verify claims and pass orders on merits after affording an opportunity to the parties. Allowed transitional credit will be reflected in the Electronic Credit Ledger. The Supreme Court's order effectively resolves the issues raised by the petitioner, making the present writ petition infructuous. The High Court noted that these directions must be meticulously complied with by the authorities.
Key Issues
1. Whether the Goods and Services Tax Network (GSTN) should be directed to open a common portal for filing forms for availing transitional credit through TRAN-1 and TRAN-2? The petitioner, by filing the writ petition, implicitly sought such a facility. The respondents, Union of India and others, did not explicitly argue against this, but their participation in the Supreme Court proceedings leading to the directions suggests an acceptance of the need for such a mechanism under certain circumstances. The Supreme Court's order addresses this issue directly. 2. Whether aggrieved registered assessees should be permitted to file or revise their forms for transitional credit, irrespective of prior writ petitions or decisions by the Information Technology Grievance Redressal Committee (ITGRC)? The petitioner's case falls under this category. The respondents' stance is reflected in the Supreme Court's order, which allows such filings.
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
The judgment continues below.
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