2022 (8) TMI 1306 - HC - GST

Direction to open common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 - transitional input tax credit - HELD THAT - Direction No.2 permits 'any aggrieved registered assessee' to file a form seeking Transitional credit or revision thereof. Petition disposed off.

Summary

Issues:
1. Benefit extended to assessees as per recent Supreme Court judgment.
2. Directions issued regarding Transitional Credit filing through GSTN.
3. Rights of aggrieved registered assessees to file for Transitional credit.
4. Disposal of Writ Petitions and closure of connected miscellaneous petitions.

Analysis:
1. The judgment refers to a recent Supreme Court decision regarding the benefit extended to assessees, prompting the petitioner to avail the same. The petitioner's inclination to benefit from the judgment is noted, and an endorsement to that effect is made.

2. The High Court highlights specific directions issued in the matter, including the opening of a common portal by GSTN for filing forms related to Transitional Credit for a specified period. It mandates that any aggrieved registered assessee can file or revise relevant forms, emphasizing the importance of ensuring no technical glitches during the process.

3. Notably, direction No.2 permits all aggrieved registered assessees to file for Transitional credit or revise already filed forms, regardless of prior legal actions taken. The judgment emphasizes the role of GSTN in facilitating this process and sets a timeline for officers to verify claims and reflect allowed Transitional credit in the Electronic Credit Ledger.

4. The Writ Petitions are disposed of based on the above considerations and the endorsements made by the petitioner's counsel, with no costs imposed. The connected miscellaneous petitions are closed as well, concluding the legal proceedings in this matter.