THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN
AND
THE HON'BLE SRI JUSTICE C.V.BHASKAR REDDY
W.P.No.15767 of 2018
ORDER: (Per the Hon'ble the Chief Justice Ujjal Bhuyan)
None has appeared for the petitioner on call though
Mr. G. Praveen Kumar, learned Deputy Solicitor General of India
has appeared for respondent No.1 and Mr. B.Narsimha Sarma,
learned counsel has appeared for respondents No.2 to 5.
2. Learned counsel for the respondents submit that issue raised in this writ petition is covered by the decision of the Supreme Court in Union of India v. Filco Trade Center Private Limited1.
3. Relevant portion of the order of the Supreme Court in Union of India v. Filco Trade Center Private Limited (supra) reads as under:
"3. Having heard learned Additional Solicitor General, learned counsel appearing for different States and learned counsel appearing for different private parties and having perused the record, we are 1 2022 SCC Online SC 912 ::2::
of the view that it is just and proper to issue the following directions in these cases:
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 claim/transitional credit and pass appropriate orders thereon 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 scruitinizing the claims.
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4. Learned counsel for respondents No.2 to 5 submits that the time limit for filing TRAN-1 and TRAN-2 forms has been extended till 30.11.2022.
5. In view of above and in the light of the decision of the Supreme Court in Union of India v. Filco Trade Center Private Limited (supra), the present writ petition is disposed of. No costs.
As a sequel, miscellaneous petitions, pending if any, stand dismissed.
__________________ UJJAL BHUYAN, CJ _______________________ C.V.BHASKAR REDDY, J Date: 08.12.2022 LUR