2022 (8) TMI 754 - HC - GST

Inability in filing of form TRAN-I and uploading of the same - transition and utilization/availment of credit - HELD THAT - In the case of UNION OF INDIA ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. ANR. 2022 (7) TMI 1232 - SC ORDER , the Court has, considering the hardship felt by several assessees leading to a slew of litigation on this aspect, granted those, and all other similarly placed assessees, the benefit stating that 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. Mr.Raghavan Ramabadran, learned counsel for the petitioner has made an endorsement along the aforesaid lines and acceding to the request made, this Writ Petition thus stands disposed as withdrawn, with liberty as aforesaid.

Summary

Issues:
1. Procedure for filing form TRAN-I and uploading
2. Benefit of directions granted by the Hon'ble Supreme Court in a specific case

Procedure for filing form TRAN-I and uploading:
The High Court heard the matter and set out a detailed procedure for the petitioner and respondents to coordinate in facilitating the filing of form TRAN-I and its uploading. However, the Hon'ble Supreme Court considered cases of aggrieved assessees unable to upload the required form for transition and credit utilization. In a specific case, the Court granted directions to open a common portal for filing forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months. The Court directed GSTN to ensure no technical glitches during this period and allowed officers 90 days to verify claims and reflect allowed Transitional credit in the Electronic Credit Ledger.

Benefit of directions granted by the Hon'ble Supreme Court in a specific case:
Referring to the directions granted by the Supreme Court in a specific case, the petitioner sought to approach authorities to avail the relief of transition. The petitioner requested the recall of the previous order and permission to withdraw the writ petition to benefit from the Supreme Court's judgment. The Writ Petition was disposed as withdrawn with liberty granted to the petitioner. The judgment highlighted the importance of allowing aggrieved registered assessees to avail the relief of transition as per the specific directions issued by the Hon'ble Supreme Court.