THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN
AND
THE HON'BLE SRI JUSTICE C.V.BHASKAR REDDY
W.P.Nos.13540 & 15345 of 2018 and 8227 of 2022
COMMON ORDER: (Per the Hon'ble the Chief Justice Ujjal Bhuyan)
Heard Mr. V.Gopalakrishna Gokhaley, Mr. A.Venkatesh and
Mr. Kailashnath P.S.S., learned counsel for the petitioners;
Mr. B.Mukherjee, learned counsel representing
Mr. G.Praveen Kumar, learned Deputy Solicitor General of India
appearing for respondent No.1 and Mr. Swaroop Oorilla, learned
Standing Counsel for Central Board of Indirect Taxes and Customs (CBIT) representing respondents No.2 to 5 in W.P.No.13540 of 2018 and respondents No.2 and 3 in W.P.Nos.15345 of 2018 & 8227 of 2022.
2. It is submitted that the present writ petition is covered by the judgment of the Supreme Court in Union of India v. Filco Trade Centre Pvt. Ltd.1 In the said decision, Supreme Court has directed Goods and Service Tax Network (GSTN) to open the common portal for filing concerned forms for availing transitional 1 2022 SCC Online SC 912 ::2::
credit through TRAN-1 and TRAN-2 for two months with effect from 01.09.2022 to 31.10.2022 now extended to 30.11.2022. Further, GSTN has been directed to ensure that there are no technical glitches during the extended period. Concerned officials have been given 90 days' time thereafter to verify the veracity of the claim/transitional credit and to pass appropriate orders thereafter. Supreme Court has also directed that the allowed transitional credit should be reflected in the electronic credit ledger.
3. Accordingly, this writ petition is disposed of in terms of the aforesaid judgment. No costs.
As a sequel, miscellaneous petitions, pending if any, stand dismissed.
__________________ UJJAL BHUYAN, CJ _______________________ C.V.BHASKAR REDDY, J Date: 07.11.2022 LUR ::3::