Facts of the Case

The petitioner approached the High Court by filing Writ Petition No. 37880 of 2022. During the proceedings, the respondent authorities permitted the petitioner to upload Table 2 of TRAN-3 on the GST Common Portal.

In view of the permission granted by the respondent authorities and the availability of the facility to upload Table 2 of TRAN-3 on the GST Common Portal, learned counsel for the petitioner submitted before the Court that no further orders were required in the matter and requested that the writ petition be closed.

Issues Involved

The principal issue arising in the writ petition concerned the petitioner’s ability to upload Table 2 of TRAN-3 on the GST Common Portal.

The matter effectively ceased to require further adjudication once the respondent authorities permitted the petitioner to complete the relevant upload on the GST Common Portal.

Petitioner’s Arguments

Learned counsel for the petitioner, Sri Karan Talwar, submitted that:

  1. The respondent authorities had permitted the petitioner to upload Table 2 of TRAN-3 on the GST Common Portal.
  2. In view of such permission, no further orders were required from the Court.
  3. Accordingly, the writ petition could be closed.

Respondent’s Arguments

The order does not record any separate substantive arguments advanced on behalf of the respondents. However, it specifically records that the respondent authorities had permitted the petitioner to upload Table 2 of TRAN-3 on the GST Common Portal.

Court Order / Findings

The High Court recorded the submission made by learned counsel for the petitioner that the respondent authorities had permitted the petitioner to upload Table 2 of TRAN-3 on the GST Common Portal and that, consequently, no further orders were required in the matter.

Accordingly, the Court ordered as follows:

  • The writ petition was closed.
  • No order as to costs was made.
  • Pending interlocutory applications, if any, were also directed to stand closed.

The order was passed by the Division Bench comprising Hon’ble Sri Justice U. Durga Prasad Rao and Hon’ble Sri Justice T. Mallikarjuna Rao on 7 December 2022.

Important Clarification

The Court did not deliver a detailed adjudication on the substantive merits of any disputed statutory interpretation. The writ petition was closed because the respondent authorities had already permitted the petitioner to upload Table 2 of TRAN-3 on the GST Common Portal, and the petitioner’s counsel expressly submitted that no further orders were required.

Therefore, the order should be understood as a closure of the writ proceedings following the grant of the relevant portal facility or permission, rather than as a detailed pronouncement laying down a broader proposition of law on transitional credit.

Sections / Provisions Involved

The uploaded order does not expressly mention any specific section of the CGST Act, 2017, SGST Act, 2017, or any particular rule of the GST Rules.

The matter concerns:

  • GST transitional compliance
  • TRAN-3
  • Uploading of Table 2 of TRAN-3
  • GST Common Portal
  • Writ jurisdiction

For accuracy, no specific statutory section or rule should be attributed to this judgment unless verified from the complete case record, pleadings, or cause-title documents.

Link to download the order -

https://mytaxexpert.co.in/uploads/1783069431_396compressed.pdf 

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.