M/S Naveen Oil Nd Gas Co Faridabad vs Union Of India Nd Ors
2022 Latest Caselaw 15041 P&H

235   IN THE HIGH COURT OF PUNJAB AND HARYANA
         AT CHANDIGARH

                                          CWP-7367-2021(O&M)
                                          Date of Decision:23.11.2022

M/s Naveen Oil & Gas Company, Faridabad                     ....... Petitioner

      versus

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


CORAM : HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA
         HON'BLE MR. JUSTICE SANJIV BERRY
                          ***
Present: Mr. Balwinder Singh, Advocate for the petitioner.

            Mr.Ajay Kalra, Senior Standing Counsel
            for respondents No. 1 to 3.

               Ms.Shruti Jain Goyal, DAG, Haryana for respondent No.4.

                              ***

TEJINDER SINGH DHINDSA, J. (ORAL)

            Counsel for the parties have brought to our notice that in SLP

(C) Nos. 7425-7428 of 2020 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 and having

perused the record, we are of the view that it is just and proper

to issue the following directions in these cases:

2. Goods and Service Tax Network (GSTN) is directed to open common portal for filing concerned forms for

1 of 3

CWP-7367-2021(O&M) -2-

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."

Needless to observe that the afore-reproduced directions

have to be meticulously complied with by the authorities concerned.

                                     2 of 3

 CWP-7367-2021(O&M)                              -3-

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

( SANJIV BERRY ) JUDGE 23.11.2022 sunita

1. Whether Reasoned/Speaking : Yes/No

2. Whether Reportable : Yes/No

3 of 3