M/S H.R. Alloys vs Union Of India And Ors
2022 Latest Caselaw 12049 P&H

         IN THE HIGH COURT OF PUNJAB AND HARYANA
                      AT CHANDIGARH
                                 CWP-21835-2022 (O&M)
                                 Date of decision:22.09.2022
M/s H.R. Alloys
                                             ....... 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.

            Ms. Pridhi Jaswinder Singh, Senior Standing 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, Ms. Pridhi Jaswinder Singh, Senior Standing

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

1 of 2

CWP-21835-2022 (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

2 of 2