M/S. S.M.Ispat Ltd vs Union Of India And 4 Ors
2022 Latest Caselaw 2704 Gua

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GAHC010038652020




                      THE GAUHATI HIGH COURT
  (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

                         Case No. : WP(C)/1244/2020

         M/S. S.M.ISPAT LTD.
         MANUFACTURING OFFICE OF COMPANY, N.H. 31, GAURIPUR, AMINGAON,
         GUWAHATI-781031, DIST. KAMRUP (RURAL), ASSAM, REP BY THE
         MANAGING DIRECTOR SRI SUSHIL KUMAR JAIN, S/O LT. MOHANLAL
         JAIN, AGED ABOUT 63, YEARS, PERMANENT R/O BHAGWATI SADAN, JP
         AGARWALA ROAD, BHARLUMUKH, DIST. KAMRUP (METRO), GUWAHATI,
         PIN-781009



         VERSUS

         UNION OF INDIA AND 4 ORS.
         REP.BY THE SECRETARY TO THE GOVT. OF INDIA, MINISTRY OF
         FINANCE, PARLIAMENT HOUSE NORTH BLOCK, NEW DELHI-110011

         2:THE JOINT SECERETARY
         TO CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
          MINISTRY OF FINANCE
          NEW DELHI-110011

         3:THE ASSTT. COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX
          GUWAHATI DIVISION-1
          GST BHAWAN
          KEDAR ROAD
          MACHKHOWA
          GUWAHATI-781001

         4:THE SUPERINTENDENT OF CENTRAL GOODS AND SERVICE TAX
          RANGE-1F
          GUWAHATI
          GST BHAWAN
          KEDAR ROAD
          MACHKHOWA
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              GUWAHATI-781001

              5:THE PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX
               GUWAHATI
               GST BHAWAN
               KEDAR ROAD
               MACHKHOWA
               GUWAHATI-78100

Advocate for the Petitioner   : MR. D SAHU

Advocate for the Respondent : ASSTT.S.G.I.




                                    BEFORE
                   HONOURABLE MR. JUSTICE MANISH CHOUDHURY

                                             ORDER

03.08.2022

Heard Mr. D. Sahu, learned counsel for the petitioner and Mr. S.C. Keyal, learned Standing Counsel, GST.

2. The Hon'ble Supreme Court of India in Special Leave to Appeal [C] no.[s]. 32709- 32710/2018 [Union of India & another vs. Filco Trade Centre Pvt. Ltd. & another] and a batch of other SLPs, decided on 22.07.2022, has passed the following directions.

"1. Goods and Service Tax Network [GSTN] is directed to open common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022.

2. Considering the judgments of the High Courts on the then prevailing peculiar circumstances, any aggrieved registered assessee is directed to file the relevant form or revise the already filed form irrespective of whether the taxpayer has filed writ petition before the High Court or whether the case of the taxpayer has been decided by Information Technology Grievance Redressal Committee [ITGRC].

3. GSTN has to ensure that there are no technical glitch during the said time.

4. The concerned officers are given 90 days thereafter to verify the veracity of the Page No.# 3/3

claim/transitional credit and pass appropriate orders thereupon on merits after granting appropriate reasonable opportunity to the parties concerned.

5. Thereafter, the allowed Transitional credit is to be reflected in the Electronic Credit Ledger.

6. If required GST Council may also issue appropriate guidelines to the field formations in scrutinizing the claims."

3. In view of the above directions, this writ petition stands disposed of as the petitioner can avail the benefit in terms of the above directions passed by the Hon'ble Supreme Court of India.

JUDGE

Comparing Assistant