M/S S.K.Motor Store vs. Union Of INDIA And Others
Facts
The petitioner, M/s S.K. Motor Store, filed a writ petition before the Punjab and 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. Counsel for the parties brought to the Court's notice that the Supreme Court had passed specific directions on July 22, 2022, in the aforementioned Special Leave Petitions. 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 specific directions on July 22, 2022. These directions included opening the GSTN common portal for filing or revising TRAN-1 and TRAN-2 forms for two months (September 1, 2022, to October 31, 2022), allowing any aggrieved registered assessee to file or revise forms irrespective of prior writ petitions or ITGRC decisions. The Supreme Court also mandated GSTN to prevent technical glitches, granted 90 days for verification of claims by concerned officers, and stipulated that allowed transitional credit should reflect in the Electronic Credit Ledger. The High Court stated that these directions must be meticulously complied with. In light of these Supreme Court directions, the counsel for the petitioner chose not to press the writ petition.
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, and for what duration? The petitioner, by not pressing the petition, implicitly accepted the Supreme Court's direction on this matter. The respondents, Union of India and others, did not present any arguments as the petitioner withdrew their plea. The Supreme Court's order addressed the issue of opening the portal for two months, from September 1, 2022, to October 31, 2022, for filing or revising TRAN-1 and TRAN-2 forms, irrespective of prior writ petitions or ITGRC decisions. The Court also directed GSTN to ensure no technical glitches and gave concerned officers 90 days thereafter to verify claims and pass orders.
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
The judgment continues below.
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