This writ petition was disposed of after the Hon'ble Supreme Court of India directed GSTN to open common portals for claiming transitional credit and other officers to verify claims. The Court held that the petitioner could avail the specific benefits granted by the Supreme Court, making a separate decision unnecessary.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
Page No.# 1/3
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
Page No.# 2/3
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.
“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.
Page No.# 3/3
claim/transitional credit and pass appropriate orders thereupon on merits after granting appropriate reasonable opportunity to the parties concerned.
JUDGE
Comparing Assistant
2 issues framed by the court
Whether the writ petition requiring direction for transitional credit under GST should be decided in light of direcitons passed by the Hon'ble Supreme Court of India.
Whether the petitioner can avail benefit of directions passed by the Hon'ble Supreme Court of India in SLPs filed by Union of India and another vs. Filco Trade Centre Pvt. Ltd. & another.
Colour shows how this judgement treated each authority
Union of India & another vs. Filco Trade Centre Pvt. Ltd. & anotherFollowed¶2
2 provisions across 1 enactments
M/s. S.M. Ispat Ltd.
Union of India
Manish Choudhury
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
