2022 (9) TMI 47

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....who has attempted to overreach the direction contained in the order dated 16th September, 2021 of this Court passed in the case of the present Petitioner, Sri Tushar Kanti Satapathy, Advocate for the Petitioner submitted that though this Court having taken note of judgments/decisions of different High Courts, directed the Opposite Parties to open the portal and permit the Petitioner to file Form GST TRAN-1 electronically or accept the same manually, the said Authority-Opposite Party No.8 has intimated the Petitioner as follows: "Please refer to your representations dtd.25.10.2021, 18.10.2021 and 01.10.2021 along with the Hon'ble High Court of Orissa Order No.06 dtd.16.09.2021 addressed to the Commissioner, GST & Central Excise, CR ....

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....ndia & Another Vrs. Filco Trade Centre & Another submitted that the Opposite Parties are bound to allow the claim of the Petitioner as has already been laid before the Authority-opposite party No.8 pursuant to direction of this Court in W.P.(C) No.9348 of 2020. 4. Perusal of the writ petition shows that the Petitioner, partnership firm, carrying on its business in sale of two wheelers, parts and accessories thereof attempted to upload Form GST TRAN-1, but due to technical reasons the same turned out to be in vain. The Petitioner on an earlier occasion approached this Court in W.P. (C) No. 9348 of 2020 wherein this Court directed as follows vide order dated 16th September, 2021: "Accordingly, in the present case a direction is is....

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.... Satapathy, the learned counsel for the petitioner, therefore, submitted that the contemplated administrative action of the Department could not have detained the quasi judicial Authority-opposite party No.8 from discharging his function in obedience to the directions of this Court vide Order dated 16.09.2021 passed in W.P.(C) No.9348 of 2020. Mr. Satapathy in his fairness has pressed into service order dated 22nd July, 2022 of Hon'ble Supreme Court passed in SLP (C) No. 32709- 32710/2018 and submitted that the opposite party No.8 is now bound by what has been stated in his letter. 6. Perusal of copy of order dated 22nd July, 2022 of Hon'ble Supreme Court passed in SLP (C) No. 32709-32710/2018 shows that many matters have been tagged to ....

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....erned. 5. Thereafter, the allowed Transitional credit is to be reflected in the Electronic Credit Ledger. 6. If required GST Council may also issue appropriate guidelines to the field formations in scrutinizing the claims. The Special Leave Petitions are disposed of accordingly. Pending applications, if any, also stand disposed of." This Court taking note of said Order of the Hon'ble Supreme Court in the case of Barun Motors Vrs. Union of India & Ors., W.P.(C) No.15095 of 2020, vide Order dated 03.08.2022 observed as follows: "xxx xxx xxx xxx 3. At the time of hearing, learned counsel for the Parties are agreed that the present Writ Petitioner has become infructuous in view of the Opp....