SupremeToday Landscape Ad
Back
Next
Judicial Analysis Court Copy Headnote Facts Arguments Court observation
judgment-img

2022 Supreme(SC) 1289

S. ABDUL NAZEER, J. K. MAHESHWARI
Union Of India – Appellant
Versus
Filco Trade Centre Pvt. Ltd. – Respondent


Advocates:
Advocate Appeared:
For the Appellant : Mr. Balbir Singh, ASG, Mr. N. Venkataraman, ASG, Mr. Akshay Amritanshu, adv., Ms. B. Sunita Rao, Adv., Ms. Alka Agarwal, Adv., Ms. Seema Bengani, Adv., Ms. Vimla Sinha, Adv., Mr. Zoheb Hossain, Adv., Ms. Shraddha Deshmukh, Adv., Mr. Ashok Panigrahi, Adv., Ms. Mugdha Pande, Adv., Mr. T.A. Khan, Adv., Mr. Mukul Singh, Adv., Mr. Rupesh Kumar, Adv., Mr. Gurmeet Singh Makker, AOR Mr. Mukesh Kumar Maroria, AOR Mr. B. Krishna Prasad, AOR Mr. Raj Bahadur Yadav, AOR Mr. B. V. Balaram Das, AOR Mr. Ashwin Kumar D.S., Adv., Mr. Gautam Bhardwaj, Adv., Ms. Surbhi Mehta, AOR Mr. Shubhranshu Padhi, AOR Mr. Ashish Yadav, Adv., Mr. Vishal Banshal, Adv., Ms. Rajeshwari Shankar, Adv., Mr. Vivek Sarin, Adv., Mr. Dibya Prashant Singh, Adv., Mr. Satish C. Kaushik, Adv., Mr. Rajneesh Kapoor, Adv., Mr. Aakarshan Aditya, AOR Ms. Charanya Lakshmikumaran, AOR Mr. Aditya Bhattacharya, Adv., Ms. Apeksha Mehta, Adv., Ms. Mounica Kasturi, Adv., Mr. Rahul Chitnis, Adv., Mr. Sachin Patil, AOR Mr. Aaditya A. Pande, Adv., Mr. Geo Joseph, Adv., Mr. Shwetal Shepal, Adv., Mr. Bhakti Vardhan Singh, AOR Mr. Vikas Bansal,Adv., Mr.Abhinav S Agarwal, Adv Mr.Harsh Nahus Bundela, Adv Ms.Dipika Kalia, Adv Ms. Sakshi Kakkad, Adv Mr.Divyanshu Sahai, Adv Mr.Shaurya Krishna, Adv Mr.Satyam Pandey, Adv., Mr.Bipin Bihari Singh, Adv Mr.Ashutosh Kumar Sharma, Adv Mr.Shaurya Krishna, Adv Mr.Neeraj Kumar Sharma, Adv Mr.Purnendu Bajpai, Adv., Ms.Ayushi Singh, Adv Mr. Bharat Singh, Adv Mr. Dhawal Uniyal, Adv Mr. Shantanu Singh, Adv Mr. Aviral Saxena, Adv Ms. Shreyasi Agarwal, Adv Mr. Antariksh Singh,Adv Mr. Ajay Kumar Prajapati, Adv., Ms. Shweta Yadav, Adv Ms.Subhrali Pathak Adv., Mr.Harsh Pratap Shahi, Adv., Mr.Akshay Saxena, Adv., Mr. Sanjay Jain, Adv., Mr.Sachin Sharma, Adv., Mr. Vipin Kumar, Adv., Mr. Jyoti Kumar Mishra, Adv., Ms. Richa kapur, Adv., Ms. Ranjeeta Rohatgi, AOR Mr. Saurabh Tandon, Adv., Mr. Aneesh Mittal, AOR Mr. Bharat Raichandani, Adv., Mr. Jagmohan Bansal, Sr. Adv., Mr. Adarsh Aggarwal, Adv., Mr. Ajay Aggarwal, Adv., Mr. Amand Garg, Adv., Mr. Mohinder Singh, Adv., Mr. Suresh Jhunthra, Adv., Mr. Rajan Narain, AOR Ms. Sujeeta Srivastava, AOR
For the Respondent: Mr. Puneet Bansal, Adv., Mr. Dharnendra Kumar Rana, Adv., Mr. Sourabh, Adv., Mr. Navin Kumar Sehrawat, Adv., Mr. Vishnu Kant, AOR Mr. Arijit Prasad, Sr. Adv., Ms. Rupal Bhatia, Adv., Ms. Rachitta Rai, AOR Mr. Ashok babbar, Adv., Mr. Surendra Kumar, Adv., Mr. Archit Upadhayay, AOR Ms. Charu Sharma, Adv., Mr. Bharat Raichandani, Adv., Ms. Priyashree Sharma P.H., Adv., Mr. Syed F. Alam, Adv., Mr. Kush Chaturvedi, AOR Ms. Charanya Lakshmikumaran, AOR Mr. Aditya Bhattacharya, Adv., Ms. Apeksha Mehta, Adv., Ms. Mounica Kasturi, Adv., Mr. Vinay Garg, AOR Ms. Deepam Garg, Adv., Mr. Uday Singh, Adv., Ms. Neetu Rawat, Adv., Mr. Malak Manish Bhatt, AOR Mr. Shekhar G. Devasa, Adv., Mr. Manish Tiwari, Adv., Mr. Thasmitha Muthanna, Adv., Mr. Prashanth Dixit, Adv., Mr. Satvisa Paattanayak, Adv., M/S. Devasa & Co., AOR Mr. V. Raghuraman, Sr. Adv., Mr. K.K. Chythanya, Sr. Adv., Mr. Bhanumurthy JS, Adv., Mr. Tata Krishna, Adv., Mr. CR Raghavendra, Adv., Mr. Anand Sukumar, AOR Mr. S. Sukumaran, Adv., Mr. Bhupesh Pathak, Adv., Ms. Shirin Khajuria, AOR Ms. N. Gupta, Adv., Mr. Arun kumar Aggarwal, Adv., Mr. Vipin Kumar Garg, Adv., Mr. Abhishek Aggarwal, Adv., Mr. Pushkar Pandey, Adv., Mr. krishna Goel, Adv., Mr. Shubham Aggarwal, Adv., Mr. Akhilesh Kumar, Adv., Ms. Bharti Tyagi, AOR Mr. Vikash Kumar, Adv., Mr. Rajat Mittal, AOR Mr. Abhishek Garg, Adv., Mr. Yash G., Adv., Mr. Suprateek Negi, Adv., Mr. Uchit Sheth, Adv., Mr. Santosh Mishra, AOR Mr. Jeetender Gupta, AOR Mr. Randhir Kumar Ojha, AOR Mr. S. Sunil, Adv., Mr. Sudarshan Singh Rawat, AOR Mr. Hari Radha Krishnan, Adv., Mr. Sunny Sachin Rawat, Adv., Mr. Mohit Kaushik, Adv., Dr. M.V.K. Moorthy, Adv., Mr. Hitendra Nath Rath, AOR Mr. Abhishek Pati, Adv., Mr. Vikas Sinha, Adv., Mr. Rajeev Kapoor, Adv., Mr. Santosh Krishnan, AOR Mr. Abhishek Atrey, AOR Mr. Sibo Sankar Mishra, AOR Mr. Rajesh Kumar Nayak, Adv., Ms. Kanika Chug, Adv., Mr. Debabrata Das, Adv., Mr. Jagmohan Bansal, Sr. Adv., Mr. Adarsh Aggarwal, Adv., Mr. Ajay Aggarwal, Adv., Mr. Amand Garg, Adv., Mr. Mohinder Singh, Adv., Mr. Suresh Jhunthra, Adv., Mr. Rajan Narain, AOR Mr. V. Hazarika, Sr. Adv., Ms. Dharitry Phookan, AOR Ms. Praveena Gautam, AOR Mr. Bireshwar Banerjee, Adv., Mr. Pawan Shukla, Adv., Mr. Raja Ram, Adv., Mr. Aman S. Sharma, Adv., Mr. Aman Rastogi, Adv., Mr. Jitesh P. Gupta, Adv., Mr. K. K. Gautam, Adv., Mr. Sadineni Ravi Kumar, AOR Mr. Vijayshree Pattnaik, Adv., Mr. Sandeep Chilana, Adv., Ms. Shambhavi Sinha, Adv., Ms. Priyajeet Chatterjee, Adv., Mr. Shekhar Sharma, Adv., Mr. Alok Tripathi, AOR Mr. Mukesh Kumar Verma, Adv., Mr. Sudhir Sukhija, Adv., Mr. Sumit Anchal, Adv., Mr. V. Arora, Adv., Mr. Yadav Narender Singh, AOR Mr. Siddharth Sangal, AOR Ms. Nilanjani Tandon, Adv., Ms. Vaidehi Kothari, Adv., Ms. Priyanjali Singh, AOR Mr. Ashish Choudhury, Adv., Mr. Alok Kumar, Adv., Mr. Rohit Amit Sthalekar, AOR Mr. Rajiv Agnihotri, Adv., Mr. Praveen Kumar, AOR Ms. Sunaina Kumar, Adv., Ms. Apurva Hajela, Adv., Mr. Abhijeet Sinha, AOR Mr. Rupesh Kumar, AOR Mr. P.N. Ravindran, Sr. Adv., Mr. P. S. Sudheer, AOR Mr. Rish Maheshwari, Adv., Ms. Anne Mathew, Adv., Ms. Shruti Jose, Adv., Mr. Bharat Sood, Adv., Mr. Saman Ahsan, AOR Ms. Deepanshu Amatya, Adv., Mr. Bano Deswali, Adv., Mr. Ashutosh Kumar, Adv., Mr. R. C. Kaushik, AOR Mr. Prasad Parajpe, Adv., Mr. Rahul Gupta, AOR Mr. Prabhat Chaurasia, Adv., Ms. Mohina Anand, Adv., Mr. Ruchit Bhatia, Adv., Mr. Arun Jain, Adv., Mr. Sanjeev Nair, Adv., Mr. Prabhat Kumar Chaurasia, Adv., Ms. Mohima Anand, Adv., Mr. Abhindra Maheshwari, Adv., Mr. Shivam Gupta, Adv., Ms. Tulika Mukherjee, AOR Ms. Aastha Shrestha, Adv., Mr. prayag Jain Godha, Adv., Mr. Alok Yadav, Adv., Mr. Ayush Sharma, AOR Mr. Neeraj Kumar Verma, AOR Mr. Kunal Prakash, Adv., M/S. Mitter & Mitter Co., AOR Mr. Kishore Kunal, AOR Mr. kartik Sundaram, Adv., Ms. Ankita Prakash, Adv., Mr. Shahrukh Ejaz, Adv., Mr. Milind Kumar, AOR Mr. Parikshit Goyal, Adv., Mr. Sojanani, Adv., Mr. Nishant Kumar, Adv., Ms. S. Janani, AOR Mrs. Tanuj Bagga Sharma, AOR Mr. M.K. Ravi, Adv., Mr. Tushar Jarwal, Adv., Mr. Rahul Sateeja, Adv., Mr. Anurag Soan, Adv., Ms. Vrinda Bagaria, Adv., Mr. Anish Kapur, Adv., Mr. Kunal Dutt, Adv., Ms. B. Vijayalakshmi Menon, AOR Mr. Rahul Agarwal, Adv., Mr. Shubham Agrawal, Adv., Mr. Nishit Agrawal, AOR Ms. Priya Agrawal, Adv., Ms. Upasna Agrawal, Adv., Ms. Kanishka Mittal, Adv., Mr. Niraj Sharma, AOR Ms. Sumit Kumar Sharma, Adv., Mr. R. Rawal, Adv., Mr. Ashwani Kumar, AOR Ms. Iti Sharma, Adv., Ms. Kumud N., Adv., Mr. Anshay Dhatwalia, Adv., Mr. Harish Bindumadhavan, Adv., Mr. Pawanshree Agrawal, AOR Mr. Sandeep Goyal, Adv., Mr. Gopal Jha, AOR Mr. Rahul Krishna, AOR Ms. Priyanka Goel, Adv., Mr. Balbir Singh, ASG Mr. N. Venkataraman, ASG Mr. Akshay Amritanshu, Adv., Ms. B. Sunita Rao, Adv., Ms. Alka Agarwal, Adv., Ms. Seema Bengani, Adv., Ms. Vimla Sinha, Adv., Mr. Zoheb Hossain, Adv., Ms. Shraddha Deshmukh, Adv., Mr. Ashok Panigrahi, Adv., Ms. Mugdha Pande, Adv., Mr. T.A. Khan, Adv., Mr. Mukul Singh, Adv., Mr. Rupesh Kumar, Adv., Mr. Gurmeet Singh Makker, AOR Mr. Mukesh Kumar Maroria, AOR Mr. B. Krishna Prasad, AOR Mr. Raj Bahadur Yadav, AOR Mr. B. V. Balaram Das, AOR Mr. Nikhil Goel, AOR Mr. C. K. Sasi, AOR Ms. Archana Pathak Dave, Adv., Ms. Deepanwita Priyanka, AOR Mr. Rahul Chitnis, Adv., Mr. Sachin Patil, AOR Mr. Aaditya A. Pande, Adv., Mr. Geo Joseph, Adv., Mr. Shwetal Shepal, Adv., Mr. V. N. Raghupathy, AOR Md. Apzal Ansari, Adv., Mr. Ajit Bhasme, Sr. Adv., Mr. Sanjay Kumar Visen, AOR Mr. Mukesh Kumar Pandey, Adv., Mr. A. Bhasme, Adv., Mr. Abhisishek A. Rastogi, Adv., Mr. Pratyushprava Saha, Adv., Ms. Kanika Sharma, Adv., Mr. Nikhil Jain, AOR M/S. V. Maheshwari & Co., AOR Mr. Vinay Shraff, Adv., Mr. Ravi Bharuka, AOR Mr. Ankit Agarwal, Adv., Ms. Ruchi Kohli, AOR Mr. Navin Prakash, AOR Mr. Saket Singh, Adv., Ms. Srishti Prakash, Adv., Mr. M.P. Devnath, AOR Mr. Abhishek Anand, Adv., Mr. Rahul Kumar, Adv., Mr. Abhishek Yadav, Adv., Mr. Dharmendra Verma, Adv., Mr. Abhishek A Rastogi, Adv., Mr. Pratyushprava Saha, Adv., Ms. Kanika Sharma, Adv., M/s. Khaitan & Co.

ORDER :

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 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 o

Click Here to Read the rest of this document
1
2
3
4
5
6
7
8
9
10
11
SupremeToday Portrait Ad
supreme today icon
logo-black

An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers

Please visit our Training & Support
Center or Contact Us for assistance

qr

Scan Me!

India’s Legal research and Law Firm App, Download now!

For Daily Legal Updates, Join us on :

whatsapp-icon telegram-icon
whatsapp-icon Back to top