M/S Super Mechanical Works, Faridabad vs. Union Of INDIA And Others

Facts

The petitioner, M/s Super Mechanical Works, filed a writ petition before the High Court of Punjab and Haryana challenging an order or action by the revenue authorities concerning Goods and Services Tax (GST). The matter was listed for preliminary hearing on November 26, 2020, and was directed to be listed after the decision in SLP (C) Nos. 7425-7428 of 2020. The parties brought to the court's notice that the Supreme Court had passed specific directions in these aforementioned Special Leave Petitions on July 22, 2022, concerning the filing of Transitional Credit forms TRAN-1 and TRAN-2.

Held

The Supreme Court, in its order dated July 22, 2022, in SLP (C) Nos. 7425-7428 of 2020, directed the Goods and Services Tax Network (GSTN) to open a common portal for filing or revising TRAN-1 and TRAN-2 forms for a period of two months, from September 1, 2022, to October 31, 2022. This opportunity was extended to any aggrieved registered assessee, irrespective of whether they had filed a writ petition or if their case was decided by the Information Technology Grievance Redressal Committee (ITGRC). The Supreme Court further directed GSTN to ensure no technical glitches occurred and gave concerned officers 90 days thereafter to verify claims and pass orders on merits after granting an opportunity to the parties. The allowed transitional credit was to be reflected in the Electronic Credit Ledger. In view of these Supreme Court directions, the counsel for the petitioner stated that they did not press the instant writ 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) Nos. 7425-7428 of 2020. Petitioner's contention: The petitioner's counsel did not press the instant petition in light of the Supreme Court's directions. Revenue's contention: The revenue authorities, represented by counsel, did not present any arguments as the petitioner withdrew their plea based on the Supreme Court's order.