M/S. Divis Laboratories Limited vs Union Of India And 4 Others
2022 Latest Caselaw 6210 Tel

               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'

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