ORDER

In this petition, petitioner has sought for the following reliefs:

“a) To issue a writ of Declaration or any other appropriate Writ, order or direction to declare that the provisions of Section 140(3) clause (iv) of CGST Act, 2017 and other provisions insofar as it relates transitional provisions for input tax credit for the First Stage Dealer which is enclosed as Annexure-A, as unreasonable, arbitrary, discriminatory and disproportionate, hence violative of Article 14 and 19(1)(g) besides being confiscatory and violative of Article 300A of the Constitution of India and is therefore illegal, ultra vies and unenforceable;

b) Writ or direction in the nature of a writ of Certiorari to quash the Question No.24 of ‘GST: Frequently Asked Questions (FAQs) for Traders’ issued on 16.08.2017 along with its answers enclosed as Annexure-B, to the extent of referring to the condition in clause (iv) of Section 140(3) of CGST Act, 2017 and denying the taking credit on goods lying in stock as on 30th June 2017 where the invoice / prescribed document is earlier than one year preceding the appointed day issued by Respondent No.2 and declare it as illegal and ultra vires the Constitution;

c) Alternatively, to strike down / read down the provisions of Section 140(3) (iv) so as to not affect the vested right to pass on credit already accrued as on 01.07.2017 and to direct the respondents to grant the credit irrespective of the time limits mentioned therein;

d) For such further and other reliefs as the Hon’ble Court may deem fit and proper in the facts and circumstances of the case including costs of this petition.”

2. Heard learned Senior Counsel for the petitioner and learned counsel for the respondents and perused the material on record.

3. Though several contentions have been urged by both sides in support of their respective claims, it is relevant to state that during pendency of the present petition, the Apex Court in the case of Union of India and another Vs. Filco Trade Centre Pvt. Ltd. & another – (2022) 142 has issued the following directions:

“Having heard learned Additional Solicitor General, learned counsel appearing for different States and learned counsel appearing 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 Grievance Redressal Committee (ITGRC).

3. GSTN has to ensure that there are no technical glitch during the said time.

4. The concerned officers are given 90 days thereafter to verify the veracity of the claim/transitional credit and pass appropriate orders thereon on merits after granting appropriate reasonable opportunity to the parties concerned.

5. Thereafter, the allowed Transitional credit is to be reflected in the Electronic Credit Ledger.

6. If required GST Council may also issue appropriate guidelines to the field formations in scrutinizing the claims.

The Special Leave Petitions are disposed of accordingly.

Pending applications, if any, also stand disposed of.”

4. Subsequently, in the aforesaid case, the Apex Court issued further directions extending the time for opening the GST Common Portal for a further period upto 30.11.2022 vide order dated 02.09.2022, which reads as under:

“1. Heard Mr.N.Venkatraman, learned Additional Solicitor General appearing on behalf of the applicant/petitioner.

2. The time for opening the GST Common Portal is extended for a further period of four weeks from today.

3. It is clarified that all questions of law decide by the respective High Courts concerning section 140 of the Central Goods and Services Tax Act, 2017 read with the corresponding Rule/Notification or direction are kept open.

4. Application seeking extension of time is accordingly allowed.

5. Miscellaneous Applications stands disposed of.”

5. Both the aforesaid orders passed by the Apex Court will indicate that all question of law decided by the respective High Courts concerning Section 140 of the Central Goods and Services Tax Act, 2017 read with corresponding Rules / Notifications / directions have been kept open by the Apex Court and no opinion is expressed on the same.

6. Subsequently, it is also pertinent to note that in the case of Wonderla Holidays Ltd. Vs. The Assistant Commissioner of Central Taxes and others – WP(C) No.17144 / 2020 the High Court of Kerala vide order dated 12.08.2022 disposed of the said petition placing reliance upon the aforesaid judgment of the Apex Court in Filco Trade Centre. Similarly, the Dharward Bench of this Court vide Order dated 29.07.2022 in the case of M/s. Ashoka Buildcon Ltd. Vs. The Union of India and others – W.P.No.105963/2019 has also followed the judgment of the Apex Court in Filco Trade Centre.

7. In view of the aforesaid facts and circumstances, I deem it just and appropriate to dispose of this petition also in terms of the orders and directions issued by the Apex Court, this Court and the High Court of Kerala referred to supra.

Ordered accordingly.