M/S Bharti Tools Corporation vs Union Of India And Ors
2022 Latest Caselaw 12028 P&H

            IN THE HIGH COURT OF PUNJAB AND HARYANA
                         AT CHANDIGARH

                                               CWP-21838-2022 (O&M)
                                               Date of decision:22.09.2022
M/s Bharti Tools Corporation
                                                            ....... Petitioner
                                 versus

Union of India and others

                                                           ......Respondents

CORAM : HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA
        HON'BLE MR. JUSTICE DEEPAK MANCHANDA

Present:-     Mr. Nand Kishore Sharma, Advocate and
              Mr. Kapil Gautam, Advocate for the petitioner.

              Mr. Gurinder Jit Singh, Sr. Panel Counsel for
              respondents No.1 and 2.

              ******

TEJINDER SINGH DHINDSA, J. (ORAL)

Since an advance copy of the writ petition had already been

served upon the respondents, Mr. Gurinder Jit Singh, Sr. Panel Counsel has

entered appearance on behalf of contesting respondents No.1 and 2.

Counsel for the respondents makes a statement that in case the

petitioner was to avail of the judgment passed by the Hon'ble Supreme

Court of India in SLP No.32709-32710 of 2018 titled as Union of India

and another versus Filco Trade Centre Pvt. Ltd. and anr. whereby

directions had been issued to the Goods and Service Tax Network (GSTN)

to open common portal for filing and availing transitional credit through

TRAN-1 and TRAN-2 for two months i.e. w.e.f. 01.10.2022 to 30.11.2022,

in that eventuality the respondents would adjudicate upon the show cause

notice dated 13.06.2022 (Annexure P-5) in accordance with law and pass a

reasoned order and convey the same to the petitioner.

In the light of such categoric stand taken on behalf of the

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CWP-21838-2022 (O&M) -2-

respondents, counsel representing the petitioner does not press the instant

petition at this stage.

Disposed of.

(TEJINDER SINGH DHINDSA) JUDGE

(DEEPAK MANCHANDA) JUDGE 22.09.2022 shweta

Whether speaking/reasoned? Yes/No

Whether Reportable? Yes/No

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