M/S Vkg Metal Processor Faridabad vs. Union Of INDIA And Others

Facts

The petitioner, M/s VKG Metal Processor, Faridabad, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Union of India and others. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history involves the filing of the writ petition challenging an unspecified order or action by an unspecified authority. The High Court was considering the petition in light of directions issued by the Supreme Court in SLP (C) No.32709-32710 of 2018.

Held

The High Court noted the directions issued by the Supreme Court in SLP (C) No.32709-32710 of 2018, which mandated GSTN to open a common portal for filing TRAN-1 and TRAN-2 forms for two months (September 1, 2022, to October 31, 2022). The Supreme Court also directed that any aggrieved registered assessee could file or revise their forms, irrespective of whether they had filed a writ petition or if their case was decided by the ITGRC. Concerned officers were given 90 days thereafter to verify claims and pass orders. In light of the respondents' assurance of meticulous compliance with these directions, the counsel for the petitioner stated that they did not press the instant petition. Consequently, the High Court disposed of the petition.

Key Issues

1. Whether the petitioner is entitled to avail transitional credit through TRAN-1 and TRAN-2 forms, considering the directions issued by the Supreme Court in Union of India and another versus Filco Trade Centre Pvt. Ltd. and another (SLP (C) No.32709-32710 of 2018). Petitioner's Contention: The petitioner did not press the instant petition in light of the respondents' submission of meticulous compliance with the Supreme Court's directions. Respondents' Contention: The respondents assured the Court of meticulous compliance with the Supreme Court's directions, which included opening a common portal for filing transitional credit forms (TRAN-1 and TRAN-2) for a specified period and allowing aggrieved assessees to file or revise forms.