Parmeshwar Marketing vs. State Of Uttarakhand
Held
The Court held that since the Hon'ble Supreme Court had already issued general directions to the GST Authorities in Special Leave to Appeal (C) No(s) 32709-32710/2018, and the GST Portal was directed to be opened for two months from 01.09.2022 to 31.10.2022, allowing all aggrieved registered assessees to submit or revise their forms, no further specific directions were needed from the High Court in favor of the petitioners. The Court's decision was to dispose of the writ petitions in terms of the Supreme Court's order. The petitioners were permitted to submit their Tran-1 or Revised Tran-1 Form during the window period provided by the Supreme Court. The reasoning was that the Supreme Court's order encompassed the relief sought by the petitioners, making separate High Court directions redundant.
Facts
These writ petitions were filed by various petitioners who faced difficulties in submitting their Tran-1 Forms for availing transitional credit under the GST regime. In some cases, the petitioners were unable to file the Tran-1 Form within the stipulated time due to technical glitches on the GST portal. In other instances, petitioners who had submitted the form within the deadline sought permission to file a revised Tran-1 Form due to errors, but this permission was denied. The petitioners, aggrieved by these denials, approached the High Court. The core issue revolved around the inability to correctly file or revise the Tran-1 Form, impacting their claim for transitional credit.
Key Issues
1. Whether the petitioners are entitled to relief in light of the Supreme Court's directions regarding the submission of Tran-1 and Tran-2 forms for availing transitional credit? The petitioners argued that the Hon'ble Supreme Court, in its order dated 22.07.2022 in Special Leave to Appeal (C) No(s).32709-32710/2018, had directed the Competent Authority to open the common portal for filing concerned forms for availing Transitional Credit through Tran-1 and Tran-2 for a period of two months, effective from 01.09.2022. They contended that these writ petitions should be decided in accordance with the directions issued by the Supreme Court, which provided a window for all aggrieved registered assessees to file or revise their forms. The Revenue or State did not record any specific arguments against the petitioners' plea, as the matter was being decided based on the Supreme Court's overarching directions.
Sections Cited
None explicitly mentioned, but the context relates to transitional credit under GST.
AI-generated summary — verify with the full judgment below
SL. No Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGES’S ORDERS
WPMS No. 975 of 2020 WPMS No. 1479 of 2019 WPMS No. 573 of 2020 WPMS No. 613 of 2020 WPMS No. 663 of 2020 WPMS No. 664 of 2020 WPMS No. 966 of 2020 WPMS No. 967 of 2020 WPMS No. 970 of 2020
Hon’ble Manoj Kumar Tiwari, J.
Mr. S.K. Posti, Senior Advocate, assisted by Mr. Ashutosh Posti, Advocate with Mr. Aditya Singh, Advocate for the petitioner.
Mr. Shobhit Saharia, Advocate for G.S.T. Council.
Mr. C.S. Rawat, Chief Standing Counsel, Mr. Yogesh Chandra Tiwari, Standing Counsel and Mr. Gajendra Tripathi, Brief Holder for the State of Uttarakhand.
Heard learned counsel for the parties.
Issue raised in these writ petitions is regarding submission of Tran-1 Form,
therefore these petitions are decided by a common judgment.
In some of the writ petitions, Tran- 1 Form could not be filled by the petitioners within time due to technical glitch in G.S.T. Portal and, in other cases, although Tran-1 Form was submitted by petitioners within time, however, due to some mistake in Tran
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