M/S.S.M.Trading Corporation vs. The Commissionedr Of State Tax

Held

The Court held that the writ petition was disposed of in terms of the directions issued in the case of M/s. Field Motor Private Limited. In that prior case, the Court had directed the GST Council to reconsider the matter, taking into account the views of other High Courts and the ratio in the aforesaid case laws. The reasoning was that the issue was squarely covered by the precedent set in the Field Motor case. The operative direction was to remit the matter back to the GST Council for reconsideration. No specific amount in dispute was mentioned. The Court did not expressly leave any issue undecided, as it disposed of the petition based on the prior judgment.

Facts

The petitioner, M/s S.M. Trading Corporation, filed a writ petition challenging the action of the opposite parties in rectifying a mistake apparent on the face of the record and allowing them to submit TRAN-1. The petitioner had made repeated requests to submit TRAN-1. The Court noted that the issue was squarely covered by its previous decision in M/s. Field Motor Private Limited, Telengapentha, Cuttack – v- Union of India and others in W.P.(C) No. 17282 of 2018, which was disposed of on 13.03.2019 and modified on 03.04.2019.

Key Issues

1. Whether the petitioner is entitled to submit TRAN-1, considering the circumstances and the previous orders of this Court. The petitioner argued that they had made repeated requests to submit TRAN-1 and challenged the action of the opposite parties in rectifying a mistake. The revenue or State did not record any specific arguments in the judgment. The Court's decision was based on its prior ruling in M/s. Field Motor Private Limited, Telengapentha, Cuttack – v- Union of India and others, which involved similar issues regarding the submission of TRAN-1 and was remitted back to the GST Council for reconsideration.