J Kumar Crtg Joint Venture vs Union Of India And 3 Ors
2022 Latest Caselaw 8538 Bom

                       spm                                               1                415-Wp-517-2020.doc
          Digitally
          signed by
          MULEY
MULEY     SHUBHAM                  IN THE HIGH COURT OF JUDICATURE AT BOMBAY
SHUBHAM PRAVINRAO
PRAVINRAO Date:
          2022.08.30
          16:46:30
                                        ORDINARY ORIGINAL CIVIL JURISDICTION
          +0530

                                               WRIT PETITION NO. 517 OF 2020

                 J kumar CRTG Joint Venture                                                  .....Petitioner
                           Vs.
                 Union of India and Ors.                                                     .....Respondents

                 Mr. Vishal Agrawal a/w Mr. Purushartha Satish i/by Mr. Prabhakar K. Shetty
                 for Petitioner.
                 Mr. Swapnil Bangur a/w Mr. Ram Ochani for Respondent No.1.
                 Mr. V. A. Sonpal, Special Counsel a/w Ms. Jyoti Chavan, AGP for
                 Respondent Nos.2 to 4.

                                                           CORAM :           K. R. SHRIRAM &
                                                                             A. S. DOCTOR, JJ.

                                                              DATE :         29th AUGUST, 2022.
                 P.C.:-

1. Mr. Agrawal states that after the Petition was filed, Hon'ble

Supreme Court has passed an order dated 22 nd July, 2022 by which the

Hon'ble Apex Court has opened a window to all the parties for filing

concerned forms for availing Transitional Credit through TRAN-1 and

TRAN-2. The Goods and Service Tax Network has been directed to keep the

common portal open for two months, i.e., with effect from 1 st September,

2022 to 31st October, 2022. The order reads as under;

"Permission to file Special Leave Petition(s) is allowed.

Delay condoned.

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 of the view that it is just and proper to issue the following directions

spm 2 415-Wp-517-2020.doc

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 scrutinizing the claims.

The Special Leave Petitions are disposed of accordingly.

Pending applications, if any, also stand disposed of."

2. Mr. Agrawal states that, Petitioner will be able to take

advantage of this window and will file its TRAN-1. Mr. Agrawal states that

the Petition can accordingly be disposed. Petition accordingly disposed.

 (A. S. DOCTOR, J.)                                          (K. R. SHRIRAM, J.)