Learned AGA accepts notice for respondent Nos.1, 2, 3, 5 and 6.

Sri. Jeevan J. Neeralgi, learned counsel accepts notice for respondent Nos.4 and 7.

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

a. Issue Writ of Mandamus or directions in the nature of Mandamus directing the respondent authorities to permit the petitioner to avail input tax credit by filing TRAN-1 in the common portal.

b. Issue Writ of Mandamus or directions in the nature of Mandamus directing the 7^th respondent-Goods and Service Tax Network (GSTN) to open common portal for filing TRAN-1 by the petitioner for availing Transitional input tax credit.

c. Issue such other writ or orders as deemed fit in the circumstances of the case.

3. Heard learned counsel for the petitioner, learned AGA for respondent Nos.1, 2, 3, 5 and 6, learned counsel for respondent Nos.4 and 7 and perused the material on record.

4. In addition to reiterating the various contentions urged in the Memorandum of Petition and referring to the documents produced by the petitioner, learned counsel for the petitioner submits that the issue involved in the present petition is directly covered by the decision of the Apex Court in the case of Union of India Vs. Filco Trade Centre Pvt. Ltd. and another passed in Special Leave to Appeal (C) No(s).32709-32710/2018 dated 22.07.2022 and accordingly the present petition also deserves to be disposed of in terms of the said judgment.

5. Per contra, learned AGA for respondent Nos.1, 2, 3, 5, and 6 and learned counsel for respondent Nos.4 and 7 submits that there is no merit in the petition and the same is liable to be dismissed.

6. As rightly contended by the learned counsel for the petitioner, the issue involved in the present petition is directly and squarely covered by the aforesaid judgment of the Apex Court, which reads as under:

“Permission to file Special Leave Petition(s) is allowed.

Delay condoned.

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 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.

The Special Leave Petitions are disposed of accordingly,

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

7. Under these circumstances, I deem it just and appropriate to dispose of this petition directing the concerned respondents to permit the petitioner to avail input tax credit by filing TRAN-1in the common portal and by further directing the concerned respondents to open common portal for filing TRAN-1 for availing transitional input tax credit.

8. In the result, I pass the following:

ORDER

(i) The petition is hereby allowed in terms of the decision of the Apex Court in the case of Union of India Vs. Filco Trade Centre Pvt. Ltd. and another passed in Special Leave to Appeal (C) No(s).32709-32710/2018 dated 22.07.2022

(ii) The concerned respondents are directed to permit the petitioner to avail input tax credit by filing TRAN-1 in the common portal in terms of the aforesaid judgment of the Apex Court.

(iii) The concerned respondents are also directed to open common portal for filing TRAN-1 for availing transitional input tax credit as expeditiously as possible.