M/S Singhania Alu-Foil Container Mfg. Co. vs. Union Of INDIA And Ors

CWP/8876/2020HC Punjab and HaryanaGSTCNR PHHC01045857202005 August 2022Bench: MR. JUSTICE TEJINDER SINGH DHINDSA,MR. JUSTICE PANKAJ JAIN3 pages

AI SummaryRemanded

Facts

The petitioner, M/s Singhania Alu-Foil Containers Mfg. Co., 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 and directed to be listed after the decision in SLP (C) Nos. 7425-7428 of 2020 before the Supreme Court. On August 5, 2022, the High Court noted that the Supreme Court had passed directions on July 22, 2022, in the aforementioned SLP matter. In light of these Supreme Court directions, the counsel for the petitioner stated that they did not press the instant petition.

Held

The High Court held that the directions issued by the Supreme Court on July 22, 2022, in SLP (C) Nos. 7425-7428 of 2020, were to be meticulously complied with by the concerned authorities. These directions included opening a common portal for filing or revising TRAN-1 and TRAN-2 forms for two months (September 1, 2022, to October 31, 2022), allowing aggrieved registered assessees to file or revise forms irrespective of prior writ petitions or ITGRC decisions, ensuring no technical glitches, and granting 90 days thereafter for verification and passing orders on merits after affording an opportunity. The ratio decidendi is that High Courts must follow and direct compliance with Supreme Court orders. Consequently, the petitioner did not press their petition, leading to its disposal.

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), are to be complied with by the GST authorities. The petitioner's side, by not pressing the petition, implicitly accepted the applicability and binding nature of these directions. The respondents' side, by appearing and not objecting, also acknowledged the Supreme Court's order. The core issue was the procedural mechanism for availing transitional credit in light of the Supreme Court's intervention.

Sections Cited

TRAN-1, TRAN-2

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-8876-2020 (O&M) Date of Decision:05.08.2022 M/s Singhania Alu-Foil Containers Mfg. Co. ... Petitioner Versus Union of India & others ... Respondents CORAM:- HON'BLE MR.JUSTICE TEJINDER SINGH DHINDSA HON'BLE MR. JUSTICE PANKAJ JAIN. Present: Mr. Ankit Grewal, 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 and 2. Ms. Shruti Jain Goyal, DAG, Haryana, for respondent No.3. ... 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 an

The judgment continues below.

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