JUDGMENT

1. The short prayer in the present writ petition is that the Petitioner should be permitted to file the revised TRAN-1 either electronically or manually since the delay in filing it earlier was on account of the Covid-19 pandemic.

2. Following the judgment of the Supreme Court in Union of India v. Filco Trade Centre Pvt. Ltd. 2022 LiveLaw (SC) 628, this Court sets aside the impugned letter dated 3rd June 2020 of the Joint Commissioner of CT & GST (IT) as well the decision of the High Level Committee (IT-GRC) and issues the following directions:

(i) 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. 1st September 2022 to 31st October, 2022.

(ii) 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).

(iii) GSTN