THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN
AND
THE HON'BLE SRI JUSTICE C.V.BHASKAR REDDY
W.P.No.27926 of 2019
ORDER: (Per the Hon'ble the Chief Justice Ujjal Bhuyan)
Heard Mr. Karan Talwar, learned counsel for the petitioner
and Mr. Dominic Fernandes, learned Senior Standing Counsel,
Central Board of Indirect Taxes & Customs (CBIC) for
respondents No.2, 3 and 4.
2. We find that issue raised in this 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 credit through TRAN-1 and TRAN-2 for two months with effect from 01.09.2022 to 31.10.2022 and the said period of two months was extended upto 30.11.2022. Supreme Court has further directed GSTN to ensure that there are no technical glitches during the extended period. Concerned officials have been given 90 days' 1 2022 SCC Online SC 912 ::2::
time thereafter to verify the veracity of the claim/transitional credit and to pass appropriate orders thereon. Supreme Court has also directed that the allowed transitional credit should be reflected in the electronic credit ledger.
3. Writ Petition is accordingly disposed of in terms of the aforesaid judgment.
4. All other issues raised in this writ petition are kept open.
5. No costs.
As a sequel, miscellaneous petitions, pending if any, stand disposed of.
__________________ UJJAL BHUYAN, CJ _______________________ C.V.BHASKAR REDDY, J Date: 28.11.2022 LUR