ORDER

Petitioner is registered under the provisions of Goods and Service Tax. It availed transitional credit through TRAN-1. The same was uploaded on the web portal of Central Board of Indirect Tax and customs. However, a mistake was committed while uploading the necessary details. The petitioner has sought to rectify the same. However, in the meanwhile the filing under the web portal was closed because of which the error could not be rectified. Hence, the instant writ petition is filed.

2. In the meanwhile, similar matters were considered by the Hon’ble Apex Court in SLP No.32709-32710/2018 and connected matters and goods and service Tax Network(GSTN) is directed to open common portal for filing concerned forms for availing Transitional credit through TRAN-1 and TRA-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022. Petitioner pray for similar benefit be given to it.

3. Counsel representing respondent Nos.1,3, 5 and 6 does not dispute the position of law laid down in SLP No.32709-32710/2018 and connected matters.

4. There is no reason why the benefit given under the Hon’ble Apex Court judgment should not enure to the benefit of petitioner herein. Hence, the following:

ORDER

Petitioner is permitted to revise/correct/amend TRAN-1 details filed by it with respondent No.4 between 01.09.2022 to 31.10.2022 and the respondent authorities shall consider the said revision/correction/amendment if any, in accordance with law.

Writ petition is disposed of accordingly.