M/S D.M. Metalloys PVT LTD vs. Union Of INDIA And Other

Facts

The petitioner, M/s D.M. Metalloys Pvt. Ltd., filed a writ petition before the Punjab & Haryana High Court. The respondents, Union of India and others, brought to the Court's notice an order passed by the Supreme Court in SLP (C) No. 32709-32710 of 2018 titled Union of India and another versus Filco Trade Centre Pvt. Ltd. and another, dated July 22, 2022. This Supreme Court order directed the Goods and Services Tax Network (GSTN) to open a common portal for filing or revising 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. The respondents assured the High Court of meticulous compliance with this Supreme Court order. In light of this assurance, the petitioner withdrew their petition.

Held

The Court did not decide the merits of the petitioner's claim for transitional credit. Instead, the Court noted the respondents' submission regarding the Supreme Court's order dated July 22, 2022, in SLP (C) No. 32709-32710 of 2018. This order directed the GSTN to open a common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months, from September 1, 2022, to October 31, 2022. The respondents assured the High Court of meticulous compliance with these directions. In view of this assurance, the counsel for the petitioner stated that they did not press the instant petition. Consequently, the writ petition was disposed of in terms of the assurance given by the respondents regarding compliance with the Supreme Court's order. No specific finding was made on the petitioner's entitlement to transitional credit beyond the opportunity provided by the Supreme Court's directive.

Key Issues

1. Whether the petitioner is entitled to avail transitional credit through TRAN-1 and TRAN-2 forms, considering the Supreme Court's directions 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, by filing the writ petition, implicitly sought the opportunity to avail transitional credit. The Supreme Court's subsequent order provided a mechanism for such availing. The petitioner's counsel did not press the petition in light of the respondents' assurance of compliance with the Supreme Court's directions. Respondents' Contention: The respondents, represented by Sr. Standing Counsel and DAG, Haryana, informed the Court about the Supreme Court's order dated July 22, 2022. They assured the Court of meticulous compliance with the directions issued therein, which included opening the GSTN portal for filing/revising TRAN-1 and TRAN-2 forms for a specified period.