2024 (3) TMI 626 - HC - GST

Contempt case - willful violation of the order passed - HELD THAT - The learned counsel for the petitioner, on instructions, submits that in view of the subsequent developments the present contempt case has been rendered infructuous. Contempt Case stands disposed of as such.

Summary

Issues Involved: Contempt of court for willful violation of a court order dated 11th September 2019 in W.P(T) No.783 of 2019.

Contempt Case Disposed Due to Subsequent Developments:
The contempt case was filed by the petitioner alleging willful violation of the order dated 11th September 2019. The writ Court issued directions for the petitioners to prefer applications for transitional input tax credit within a specified timeframe. The learned counsel for the petitioner submitted that due to subsequent developments, the contempt case had become infructuous. Consequently, Contempt Case (Cvl.) No. 658 of 2020 was disposed of.

Court Directions for Transitional Input Tax Credit Applications:
The court directed that petitioners who had not already preferred applications for transitional input tax credit should do so by filling up Form GST TRAN-I and submitting it to the Nodal Officer within three weeks from the date of the order. The Nodal Officer was then required to forward the claims to the Information Technology Grievances Redressal Committee within a further period of four weeks. The final decisions on these matters were to be made by the Information Technology Grievances Redressal Committee expeditiously.

Conclusion:
The contempt case, which was filed due to the alleged willful violation of a court order, was rendered infructuous by subsequent developments. The court provided specific directions regarding the filing of applications for transitional input tax credit, outlining a timeline for submission and processing of these claims. As a result, Contempt Case (Cvl.) No. 658 of 2020 was disposed of accordingly.