2023 (3) TMI 1409 - SC - GST

Supreme Court Orders Comprehensive Judicial Review, Mandates Detailed Examination of Case Merits Within Six Months

UNION OF INDIA & ORS. Versus SIEMENS LTD. & ORS.

SC set aside HC's order and remitted the matter for fresh consideration, directing a comprehensive review within six months. The Court emphasized the need ... Distribution and/or utilisation and/or eligibility of Input Service Distributor (ISD) credit of Service Tax/excise duty - Section 140 of the CGST Act 2017 - it was held by High Court that Goods and Service Tax Network (GSTN) is directed to open common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022. HELD THAT:- This Court is of the opinion that the course adopted in the impugned order does not commend to us, more so having regard to the fact that the writ petition had been opposed by the Union which had even filed an affidavit - this Court would have been benefited from reasoned judgment on the merits rather than the High Court merely adopting and following the reasoning of an order which appears to have been made in exercise of the power under Article 142 of Constitution of India. The matter is remitted for fresh consideration by the High Court which is requested to hear the parties and deliver its judgment on the merits after reflecting upon all contentions and the relevant provisions of law - the impugned order is set aside. Issues involved: Setting aside of impugned order and remitting the matter for fresh consideration by the High CourtIn the present case, the Supreme Court, after considering the impugned judgment, set aside the order as it did not find the course adopted in the impugned order satisfactory. The Court emphasized the need for a reasoned judgment on the merits rather than merely following the reasoning of an order made under Article 142 of the Constitution of India. Consequently, the matter was remitted for fresh consideration by the High Court, with a specific directive to hear the parties, reflect on all contentions, and consider the relevant provisions of law. The High Court was requested to expedite the disposal of the writ petition within six months from the date of the Supreme Court's order. The Supreme Court clarified that this decision should not prevent the parties from raising all contentions and should not be construed as a reflection on the merits of the case.Overall, the judgment focused on the procedural aspects and the need for a thorough examination of the case on its merits by the High Court. The Court's decision to set aside the impugned order and remit the matter for fresh consideration underscores the importance of a comprehensive and reasoned approach in legal proceedings.