M/S Triveni Needles Pvt Ltd v. Union Of India And Others
-1IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH **** Date of Decision: 28.01.2020 1.
M/s Triveni Needles Pvt. Ltd.
Petitioner
Versus
Union of India and others Respondents 2.
CWP No.35001 of 2019 Dhruv Cables and Conductors Petitioner
Versus
Union of India and others Respondents 3.
CWP No.35191 of 2019 M/s Nawanshahr Co-op Sugar Mills Ltd.
Petitioner
Versus
Union of India and others Respondents 4.
CWP No.37548 of 2019 M/s Avlight Automotives Pvt. Ltd.
Petitioner
Versus
Union of India and others Respondents
-25.
CWP No.322 of 2020 M/s Dee Kay Engg. Works Petitioner
Versus
Union of India and others Respondents 6.
CWP No.340 of 2020 M/s Dynamic Forge Petitioner
Versus
Union of India and others Respondents 7.
CWP No.356 of 2020 M/s Sarvatra Industries Petitioner
Versus
Union of India and others Respondents 8.
CWP No.444 of 2020 M/s Vee Gee Precision Forgings Petitioner
Versus
Union of India and others Respondents 9.
CWP No.471 of 2020 M/s Radhey Iron & Cement Store Petitioner
Versus
Union of India and others Respondents
-310.
CWP No.488 of 2020 M/s Mechwell Foundry Petitioner
Versus
Union of India and others Respondents 11.
CWP No.546 of 2020 M/s Amar Electronics Petitioner
Versus
Union of India and others Respondents 12.
CWP No.204 of 2020 M/s Khalsa Motors Petitioner
Versus
Union of India and others Respondents CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN
Present:
Mr. A.K. Babbar, Advocate and Mr. Atul Babbar, Advocate for the petitioner [in CWP No.33742 of 2019]. Mr. Jagdish Manchanda, Advocate with Mr. Ravi Gakhar, Advocate for the petitioner [in CWP No.35001 of 2019]. Mr. Varun Chadha, Advocate for the petitioner [in CWP No.35191 of 2019, CWP No.204 of 2020].
Mr. Rajiv Agnihotri, Advocate for the petitioner [in CWP No.37548 of 2019, CWP Nos.322, 340, 356, 444, 471 and 488 of 2020]
-4Mr. Sandeep Goyal, Advocate for the petitioner [in CWP No.546 of 2020].
Mr. Abhinav Singh, Advocate for Mr. Sourabh Goel, Advocate for Union of India.
Ms. Mamta Singla Talwar, DAG, Haryana.
Mr. Anshuman Chopra, Advocate for the respondent-CBEC [in CWP No.35001 of 2019 and CWP No.488 of 2020].
Mr. Tajender K. Joshi, Advocate for the respondents [in CWP No.35191, CWP No.37548 of 2019, CWP Nos. 356 and 546 of 2020, .
Mr. Anshuman Chopra, Advocate for the respondents [in CWP No.35001 of 2019 and CWP No.322 of 2020]. Mr. Sharan Sethi, Sr. Standing Counsel for the respondents [in CWP Nos.340, 444 and 471 of 2020].
**** 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:- "
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[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:- < "
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!>4? @% ! : 4:% & & &' [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 DutyLegal, 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
-7permission 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 0