Triveni Needles Pvt. Ltd. Vs. Union of India and Ors. – Punjab & Haryana High Court

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🧠 HeadNote & Summary

(2020) taxcode.in 68 HC

IN THE HIGH COURT OF PUNJAB AND HARYANA

Triveni Needles Pvt. Ltd.
v.
Union of India and Ors.

CWP No. 33742 of 2019 with CWP No. 35001 of 2019 with  CWP No. 35191 of 2019 with CWP No. 37548 of 2019 with CWP No. 322 of 2020 with CWP No. 340 of 2020 with CWP No. 356 of 2020 with CWP No. 444 of 2020 with CWP No. 471 of 2020 with CWP No. 488 of 2020 with CWP No. 546 of 2020 and CWP No. 204 of 2020
Decided on 28-Jan-20

Mr. Justice Ajay Tewari and Mr. Justice Avneesh Jhingan

Add. Info:

Case Status: Case Pending before Supreme Court in Petition for Special Leave to Appeal (C) No. 11919/2022

For Appellant(s): Mr. A.K. Babbar, Advocate and Mr. Atul Babbar, Advocate, Mr. Jagdish Manchanda, Advocate with Mr. Ravi Gakhar, Advocate, Mr. Varun Chadha, Advocate, Mr. Rajiv Agnihotri, Advocate, Mr. Sandeep Goyal, Advocate

For Respondent(s): Mr. Abhinav Singh, Advocate for Mr. Sourabh Goel, Advocate, Ms. Mamta Singla Talwar, DAG, Haryana, Mr. Anshuman Chopra, Advocate, Mr. Tajender K. Joshi, Advocate, Mr. Anshuman Chopra, Advocate, Mr. Sharan Sethi, Sr. Standing Counsel

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Judgment/Order:

AJAY TEWARI, J (Oral):

[1] These petitions have been filed with the prayer for issuance of writ in the nature of Certiorari declaring Rule 117 of CGST Rules 2017 and HGST Rules 2017 ultra vires the provision of Section 140 of CGST Act, 2017 and seeking directions to the respondents to open the portal for the petitioners to upload the form TRAN-01.

[2] On 16.01.2020, following order was passed:-

“At the very outset, counsel for the petitioner(s) state that they are not pressing the issue of the vires of the impugned Rule 117.

The only issue which survives is whether the benefit of the judgment passed by this Court in Adfert Technologies Pvt. Ltd. vs. Union of India and others, 2019(11) TMI 282 – Punjab and Haryana High Court, decided on 04.11.2019 has to be extended to the petitioner(s).

We put it to the counsel appearing for the Revenue that these cases are proliferating at an alarming rate and it would be appropriate if a one time decision is taken – rather than periodic decisions extending the time. For that purpose, we deem it appropriate to request Sh. Nimba Ram, Joint Commissioner, GST Policy Wing, CBIC and Sh. Anish Gupta, Officer on Special Duty-Legal, CBIC, Department of Revenue to appear in this Court on Wednesday i.e. 22.01.2020.

Adjourned to 22.01.2020.

Registry is directed to tag all these cases together and list the same at one Serial Number on the next date in motion hearing.

Photocopy of this order be placed on files of the connected cases.”

[3] The only issue now surviving is with regard to directions to the respondents for reopening of portal to upload TRAN-01 form.

[4] On 16.01.2020, it was argued by learned counsel for the petitioner that matter is covered by judgment of this Court in CWP No.30949 of 2018 titled as Adfert Technologies Pvt. Ltd. Vs. Union of India and others reported as 2019(11) TMI 282.

[5] This Court held as under:-

“. . . we direct Respondents to permit the Petitioners to file or revise where already filed incorrect TRAN-1 either electronically or manually statutory Form(s) TRAN-1 on or before 30th November 2019. The Respondents are at liberty to verify genuineness of claim of Petitioners but nobody shall be denied to carry forward legitimate claim of CENVAT / ITC on the ground of non-filing of TRAN-I by 27.12.2017. 

[6] In order to put an end to the litigation, it was deemed appropriate that it be put to the respondents that in view of the fact that some dealers have already got relief from this Court for filing TRAN-01, can the matter be resolved by taking decision by the respondents?

[7] Today, Mr. Nimba Ram, Joint Commissioner, GST Policy Wing, CBIC and Mr. Anish Gupta, Officer on Special Duty-Legal, CBIC, Department of Revenue have appeared in the Court and informed that decision in this regard can only be taken on the recommendation of GST Council and government is, otherwise, powerless to take any decision. It has also been informed that Special Leave Petition against the judgment of this Court in Adfert Technologies Pvt. Ltd.’s case (Supra) has yet not been filed.

[8] In the circumstances, we find no good reason to deny the benefit of judgment of Adfert Technologies’s case (supra) to the petitioner.

[9] Consequently, the writ petitions are disposed of with the permission to the petitioners to file TRAN-0I Return, either electronically or manually, by 31.01.2020.

[10] Since the petitions are disposed of, the pending application(s), if any, also stands disposed of.

[AJAY TEWARI]
JUDGE

[AVNEESH JHINGAN]
JUDGE

January 28, 2020

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Original judgment copy is available here.