Case Law Details

Case Name : Union of India & Ors. Vs National Engineering Co. (Supreme Court of India)
Appeal Number : Special Leave Petition (Civil) Diary No(s). 2701/2021
Date of Judgement/Order : 15/02/2021
Related Assessment Year :

Union of India & Ors. Vs National Engineering Co. (Supreme Court of India)

The Hon’ble Supreme Court of India in Union of India & Ors. v. M/s National Engineering Co. [Special Leave Petition (Civil) Diary No(s). 2701/2021, dated February 15, 2021] directed Union of India (the Petitioner) to file an affidavit within 4 weeks, answering the assertion regarding technical glitches and problems faced by the taxpayers while uploading and filing Form GST TRAN-01 details. Further stated that, the factual assertions in this regard will be dealt with concretely and expressly and if required, by taking the help of experts.

Furthermore, granted stay over the judgement/ order of Hon’ble Punjab & Haryana High Court in M/s National Engineering Co. v. Union of India & Ors. [CWP No. 27891 of 2019 (O&M) decided on November 4, 2019] wherein taxpayers were allowed to file or revise their already filed incorrect TRAN-1 either electronically or manually statutory Form GST TRAN-01 on or before November 30, 2019. Further, it was held that Department cannot deprive taxpayers from their valuable right of credit and cannot deny the taxpayers from carry forwarding legitimate claim of CENVAT / Input Tax Credit on the ground of non-filing of Form GST TRAN-01 by December 27, 2017.

FULL TEXT OF THE SUPREME COURT JUDGEMENT

Delay condoned.

Issue notice.

To be heard along with SLP(Civil)Nos.32709-32710 of 2018 and batch.

In the meantime, there shall be stay of the operation of the impugned judgment and order(s) passed by the High Court.

SPECIAL LEAVE PETITION(CIVIL)Diary Nos.26628/2020 and  1547/2021

The petitioner-Union of India shall file an affidavit meeting the assertion that due to technical glitches and problems faced, the respondents-tax payers were not able to upload and file Form GST TRAN-01 or fill up details.   The factual assertions made in the writ petitions in this regard will be dealt with concretely and expressly and if required, by taking the help of experts. The affidavit on this aspect be filed within four weeks from today, with copy to the respondents–tax payers, who would be at liberty to file response within 4 weeks thereafter.

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