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TMI Blog2022 (8) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... m GST TRAN-1 and TRAN-2 within the stipulated period may be slightly different in individual cases, but irrespective of the reasons, since any of the aggrieved registered assesses have been directed to file relevant form and revise the already filed form under the window period of 01.09.2022 till 31.10.2022 irrespective of the fact that whether he had approached the High Court or their cases were decided by ITGRC, the issue need not detain us. As in M/S SHRI ENTERPRISES, A PROPRIETARY CONCERN, DHANBAD [ 2022 (7) TMI 1232 - SC ORDER ], it was held that, any aggrieved registered assesse shall file relevant Form TRAN-1 and TRAN-2 or revise the already filed Form irrespective of whether the taxpayer has filed writ petition before the High Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of Form GST-TRAN-1 to avail of the transitional credit in terms of Section 140 of CGST and JGST Act, 2017 within the stipulated time. However, this issue is now settled by the judgment of the Apex Court rendered in Special Leave to Appeal (Civil) No. 32709-32710 of 2018 and analogous cases [Union of India and another versus Filco Trade Centre Pvt. Ltd. and another [2022 VIL 38 SC] vide judgment dated 22.07.2022. The Apex Court has, by order dated 22.07.2022, directed that any aggrieved registered Assessee can file relevant form TRAN-1 and TRAN-2 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 the Information Technolo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and submit Form GST-TRAN-1 and TRAN-2 respectively to carry forward Cenvat Credit and Input Tax Credit. W.P (T) No. 1434 of 2020 5. This petitioner could not file Form GST-TRAN-1 within the stipulated time on a bonafide belief that Form GST TRAN-03 is valid and sufficient declaration for availing the transitional Cenvat Credit. However, when the credit with respect to TRAN-03 was not reflected in its electronic ledger, he pursued the matter with GSTN helpdesk. He was informed that TRAN-03 is only a declaration form, therefore no amount will be credited upon filling of this Form. However, since time limit had lapsed, petitioner could not file Form GST-TRAN-1. Therefore, petitioner has approached this Court. W.P (T) No. 1809 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .P (T) No. 1632 of 2021 9. Petitioner was not allowed to file rectified declaration in Form GST-TRAN-1 by opening common portal or manually for availing the benefit of transitional credit lying in his name in terms of Section 140(3) of CGST Act, 2017. Though Form GST TRAN-1 was filed, but due to lack of knowledge, details were filed in wrong column. Later, it discovered the mistake and represented. However, even after assurance of the Department, his problem was never redressed. Accordingly, he was compelled to move this Court for an appropriate direction upon the Respondents to allow him to file rectified declaration in Form GST-TRAN-1. W.P (T) No. 2980 of 2021 10. This petitioner could not file declaration in Form GST TRAN- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 Grievanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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