The main legal point established in the judgment is that the court allowed the petitioner to file concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for a specific period, in line with the order of the Hon’ble Supreme Court.

ORDER :

C.PRAVEEN KUMAR, J.

Heard Sri Shaik Jeelani Basha, learned counsel for the petitioner, Sri Y.N. Vivekananda, learned Government Pleader for Commercial Tax appearing for respondent Nos.1 and 4, and Sri N. Harinath, learned Assistant Solicitor General for Customs, Central Excise, Service Tax & Central Goods and Services Tax and Union of India appearing for respondent Nos.2 and 3, and with their consent, this writ petition is disposed of at the stage of admission.

2. The present Writ Petition came to be filed under Article 226 of the Constitution of India seeking the following relief:-

“…… to issue Writ of Mandamus or any other appropriate writ or order or direction declaring the inaction of the Respondents to reopen the portal immediately enabling the petitioner to file TRAN-1 and to claim Credit Carry Forward of Rs.42,05,365/-, which is entitled by the petitioner, as per Section 140(3) of the CGST Act, 2017, as arbitrary, contrary to the provisions of the GST Act, 2017, contrary to Article 14, 19(1)(g) of the Constitution of India and also the same is in violation of principles of natural justice and consequently direct the respondents to redress the grievance of the petitioner forthwith, and in the alternative, permit the petitioner to claim Credit Carry Forward of Rs.42,05,365/- manually, in the interest of justice and equity, consequently direct the 1st respondent not to insist for payment of Rs.41,16,841/- as per Notice in Form GST DRC 01, dated 02.07.2020 and pass ……”

3. Though various grounds are raised in the writ petition, learned counsel placed on record the order, dated 22.07.2022, passed by the Hon’ble Supreme Court in Petitions for Special Leave to Appeal (C) Nos.32709-32710/2018 and contends that in view of the said order, the present writ petition has to be allowed.

4. Sri Y.N. Vivekananda, learned Government Pleader for Commercial Tax, opposed the same.

5. The point that arises for consideration in this writ petition is:-

“Whether the request of the petitioner can be considered?”

6. POINT:-

The aforesaid order, dated 22.07.2022, of the Hon’ble Supreme Court 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 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.”

7. From a reading of the aforesaid order, it is very clear that the assesses are given two months’ time for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 i.e.., w.e.f. 01.09.2022 to 31.10.2022. Further, the authorities were also direct