Anu Advance Composite Products ... vs The State Of Telangana And 4 Others
2022 Latest Caselaw 5596 Tel

        THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN
                                    AND
         THE HON'BLE SRI JUSTICE C.V.BHASKAR REDDY


  WRIT PETITION Nos.409 of 2020 and 11616 of 2021

COMMON ORDER: (Per the Hon'ble the Chief Justice Ujjal Bhuyan)


       Heard Mr. M.Ravinder and Mr. M.V.Hanumantha

Rao, learned counsel for the petitioners.                  We have also

heard Mr. K.Raji Reddy and Mr. A.Rama Krishna Reddy,

learned counsel appearing for the respondents.

2. Prayer made in these writ petitions is for a direction

to the respondents to grant further time to the petitioners

to file revised Form GST TRAN-1 and TRAN-2 or to file

fresh Form GST TRAN-1 and TRAN-2 for the reasons

mentioned in the writ petitions.

3. We have been informed that the issue raised in these

writ petitions has been decided by the Supreme Court in

Union of India v. Filco Trade Centre Pvt. Ltd.1.

4. We have perused the order of the Supreme Court in

Filco Trade Centre Pvt. Ltd. (supra). The order reads as

under:

1 2022 SCC OnLine SC 912

"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 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."

5. Learned counsel for the parties are in agreement that

the above direction of the Supreme Court sufficiently

covers the interest of the petitioners. It is further

submitted that the time granted till 31.10.2022 has

subsequently been extended by the Supreme Court till

30.11.2022. In that view of the matter, no grievance of the

petitioners subsists.

6. In the light of the above, these writ petitions are

disposed of.

Miscellaneous applications pending, if any, shall

stand closed. However, there shall be no order as to costs.

______________________________________ UJJAL BHUYAN, CJ

______________________________________ C.V.BHASKAR REDDY, J 02.11.2022

Note: Issue C.C in two days.

B/o.

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