Heard Mr. Karan Talwar, learned counsel for the petitioner; Mr. B. Mukharjee, learned counsel appearing for respondent Nos.1 and 3; and Ms. Sapna Reddy, learned counsel representing Mr. B. Narasimha Sarma, learned counsel for respondent Nos.2 and 4.

2. By filing this petition under Article 226 of the Constitution of India, petitioner has prayed for the following reliefs:-

“It is therefore prayed that this Hon’ble Court may be pleased to issue an appropriate writ, order or direction more particularly one in the nature of a Writ of Mandamus

(a) declaring that the time limit to file Form GST TRAN-3 specified in Clause 3 and Clause 4 of Notification issued by Ministry of Finance bearing Notification No.21 /2017 – Central Excise (N.T.) dated 30th June, 2017 (i) as being ultra vires Section 37 of the Central Excise Act 1944, and Rule 15 of the Cenvat Credit Rules 2017 (ii) as also being arbitrary and unreasonable and violative of the provisions of Article 14, 19 (1) (g), and 265 of the Constitution of India; (b) declaring the action of closing the facility to file Form GST TRAN 3 on the common portal of www.gst.gov.in as illegal (c) direct the Respondent No.2 and 4 to credit a sum of Rs.1,22,06,002/- to the Electronic Credit Ledger of the Petitioner under GSTIN No.36AABCM3690C1ZO maintained under the Central Goods and Service Tax Act, 2017; alternatively (d) to direct Respondent No.4 to refund accrued credit of Rs.1,22,06,002/- in the pre-GST regime to the Petitioner and (e) or to allow the Petitioner to claim credit of Rs.1,22,06,002/- in Form GSTR-3B and pass such further orders as this Hon’ble Court may deem fit and proper in the circumstances of the case.”

3. However in the hearing today, learned for the petitioner submits that he would confine to prayer (b) only. As extracted above, prayer (b) relates to action of the respondents in closing the facility in the common portal of www.gst.gov.in to file Form GST TRAN 3.

4. It may be mentioned that Government of India in the Ministry of Finance (Department of Revenue) had issued Notification No.21/2017 – Central Excise (N.T.) dated 30.06.2017 in exercise of the powers conferred by Sub-rule (2) of Rule 15 of the CENVAT Credit Rules, 2017. As per aforesaid notification, a manufacturer who was registered under the Central Excise Act, 1944 to evidence payment of duty of excise specified in the First Schedule to the erstwhile Central Excise Tariff Act, 1985, paid on goods manufactured and cleared by him under the cover of an invoice before 01.07.2017 may issue a document called Credit Transfer Document to a person who was not registered under the Central Excise Act, 1944 but is registered under the provisions of the Central Goods and Services Tax Act, 2017 and is in possession of such manufactured goods held in stock on the date as specified in the aforesaid notification. As per Clause (3) of the aforesaid notification, the manufacturer issuing Credit Transfer Document has to submit the details thereof in table 1 of TRANS 3 on the common portal within 60 days of the appointed date. As per Clause (4) a dealer availing credit on Credit Transfer Document is required to submit details thereof in table 2 of TRAN 3 on the common portal within the 60 days of the appointed date.

5. Petitioner before us is the dealer availing credit on Credit Transfer Document. The appointed date is 01.07.2017. However, petitioner could not upload the details in Form GST TRAN 3 within the prescribed period because of technical glitches. It is in the above backdrop that the related writ petition has been filed.

6. Respondent Nos.1 and 3 have filed a counter affidavit opposing the plea of the petitioner.

7. It may not be necessary for us to delve deep into the rival contentions, in as much as Supreme Court in Union of India vs. Filco Trade Centre Pvt. Ltd. 2022 SCC OnLine SC 912 has directed Goods and Service Tax Network (GSTN) to open the common portal for filing concerned forms for availing transitional credit through TRAN-1 and TRAN-2 for two months with effect from 01.09.2022 to 31.10.2022 now extended to 30.11.2022. Further, GSTN has been directed to ensure that there are no technical glitches during the extended period. Concerned officials have been given 90 days time thereafter to verify the veracity of the claim/transitional credit and to pass appropriate orders thereafter. Supreme Court has also directed that the allowed transitional credit should be reflected in the electronic credit ledger.

8. Following the above, we are also of the view that it would be in the interest of justice if the petitioner is allowed to upload table 2 of Form GST TRAN 3 within the aforesaid period which will however be subject to due verification of the respondents. Only after due verification, the benefit of the above may be extended to the petitioner.

9. Writ petition is accordingly disposed of.

Miscellaneous applications pending, if any, shall stand closed. However, there shall be no order as to costs.