M/S Castmaster Mobitec INDIA PVT. LTD. Faridabad vs. Union Of INDIA And Others

Facts

The petitioner, M/s Castmaster Mobitec India Pvt. Ltd., filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The respondents are the Union of India and others. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to this writ petition is not detailed. The core of the matter revolves around the petitioner's grievance related to transitional credit under GST, which is implicitly linked to the filing of TRAN-1 and TRAN-2 forms.

Held

The High Court disposed of the writ petition in light of the directions issued by the Supreme Court in SLP (C) No.32709-32710 of 2018. The Supreme Court had directed the Goods and Services Tax Network (GSTN) to open a common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for a period of two months, from September 1, 2022, to October 31, 2022. Any aggrieved registered assessee was permitted to file or revise their forms, regardless of whether they had filed a writ petition or if their case was decided by the ITGRC. The Supreme Court also mandated that GSTN ensure no technical glitches during this period and gave concerned officers 90 days thereafter to verify claims and pass orders on merits after affording an opportunity to the parties. The allowed transitional credit was to be reflected in the Electronic Credit Ledger. The High Court noted the respondents' submission of meticulous compliance with these directions, leading the petitioner not to press their 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 SLP (C) No.32709-32710 of 2018 (Union of India vs. Filco Trade Centre Pvt. Ltd.)? The petitioner, through their counsel, did not press the instant petition. The respondents, represented by their counsel, stated that there would be meticulous compliance with the directions issued by the Supreme Court. The Supreme Court's directions, as brought to the notice of the High Court, provided a window for filing or revising TRAN-1 and TRAN-2 forms for two months (September 1, 2022, to October 31, 2022), allowing aggrieved registered assessees to file relevant forms irrespective of prior writ petitions or decisions by the ITGRC. The respondents indicated their intention to comply with these directions.