M/S. Hsil Limited vs Union Of India
2022 Latest Caselaw 5684 Tel

          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

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::