M/S Vee Kay Ply Store vs Union Of India And Others
2022 Latest Caselaw 8609 P&H

CWP-8011-2020 (O&M)                                        1

             IN THE HIGH COURT OF PUNJAB AND HARYANA
                       AT CHANDIGARH

                                              CWP-8011-2020 (O&M)
                                              Date of Decision:05.08.2022

M/s Vee Kay Ply Store                                      ....... Petitioner

            versus

Union of India and others                                   ...... Respondents

CORAM : HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA
         HON'BLE MR. JUSTICE PANKAJ JAIN
                            ***
Present: Mr. Sandeep Goyal, Advocate,
         Mr. Rishab Singla, Advocate,
         Mr. Nitish Bansal, Advocate and
         Ms. Chinansha, Advocate for the petitioner.

            Mr. Saurabh Goel, Sr.Standing Counsel assisted by
            Ms.Samridhi Jain, Advocate
            for respondents No. 1, 2, 3 and 5.

        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
                                ORDER

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

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and having perused the record, we are of the view that it is just and proper to issue the following directions in these cases:

1. Goods and Service Tax Network (GSTN) is directed to open common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN -2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022.

2. Considering the judgments of the High Courts on the then prevailing peculiar circumstances, any aggrieved registered assessee is directed to file the relevant form or revise the already filed form irrespective of whether the taxpayer has filed writ petition before the High Court or whether the case of the taxpayer has been decided by Information Technology Grievance Redressal Committee (ITGRC).

3. GSTN has to ensure that there are no technical glitch during the said time.

4. The concerned officers are given 90 days thereafter to verify the veracity of the claim/transitional credit and pass appropriate orders thereon on merits after granting appropriate reasonable opportunity to the parties concerned.

5. Thereafter, the allowed Transitional credit is to be reflected in the Electronic Credit Ledger.

6. If required GST Council may also issue appropriate guidelines to the field formations in scrutinizing the claims.

The Special Leave Petitions are disposed of accordingly.

Pending applications, if any, also stand disposed of."

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Needless to observe that the afore-reproduced directions have to

be meticulously complied with by the authorities concerned.

In view of the above, counsel for the petitioner does not press

the instant petition.

Disposed of.

Pending applications, if any, shall also stand disposed of.

(TEJINDER SINGH DHINDSA) JUDGE

( PANKAJ JAIN ) JUDGE

05.08.2022 sunita Whether speaking/reasoned Yes/No Whether Reportable Yes/No

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