ORDER

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

“(a) To set aside the communication in ANNEXURE-A issued electronically by the Respondent -3;

(b) To declare that the amendment effected to Section 140 of the Central Goods and services Tax Act, 2017, and the Karnataka Goods and Services Tax Act, 2017, by Section 128 of the Finance Act, 2020, is prospective in nature.

(c) To issue a Writ of Mandamus or a Writ in the nature of Mandamus or any other Writ, order or direction under Article 226 of the Constitution of India directing Respondent to enable the Petitioner to file a revised form GST TRAN-1 either on the common portal or manually to claim the balance of transitional credit of Rs. 8,75,860-00.

(d) To issue a Writ of Mandamus or a Writ in the nature of Mandamus or any other Writ, order or direction under Article 226 of the Constitution of India directing the Respondent No.1, Respondent NO.2 and Respondent No.3 to consider the case of the Petitioner for submission of revised form GST TRAN-1, since the same could not be submitted for various reasons;

(e) To issue a Writ of Mandamus or a writ in the nature of Mandamus or any other appropriate Writ or order or direction under Article 226 of the Constitution of India ordering and directing the Respondent No.5 to recommend the case of the Petitioner or Respondent No.2 and Respondent No.5 to extend the time limit for filing revised Form GST TRAN-1 till such time as this Hon’ble Court may deem fit and proper;

(f) To issue Writ of Mandamus or a Writ in the nature of Mandamus or any other appropriate Writ or order or direction under Article 226 of the Constitution of India ordering and directing the Respondents to alternatively refund the amount of Rs. 8,75,860-00 the eligible CENVAT credit by way of cash or by way of credit in the Electronic Cash Ledger of the Petitioner in whatever short period as this Hon’ble Court may deem fit;

(g) For costs of this Petition;

(h) Pass such other order/s as this Hon’ble deems fit and proper in the circumstances of the case.”

2. Heard learned counsel for the petitioner and learned counsel for respondents 1 to 3 – revenue as well as learned AGA for respondents 4 and 5 and perused the material on record.

3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that the issue in controversy involved in the present petition is directly and squarely covered by the decision of the Hon’ble Division Bench this Court rendered in W.A.No.18/2020 & connected matters (Union of India vs. M/s. Asiad Paints Limited & Others) dated 23.02.2021. It is also pointed out that the said issue has been upheld and finally decided in favour of the assessee by the Apex Court also in the case of Union of India vs. Filco Trade Centre Pvt. Ltd., & Others – SLA (C) Nos.32709-32710/2018 dated 22.07.2022.

4. The aforesaid order dated 22.07.2022 passed by the Apex Court 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 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”.

5. Per contra, learned counsel for the respondents does not dispute that the said issue is covered by the decision in Filco Trade Centre’s case referred to supra.

6. In view of the aforesaid facts and circumstances, I deem it just and appropriate to dispose of this petition in terms of the decision of this Court in W.A.No.18/2020 & connected matters (Union of India vs. M/s. Asiad Paints Limited & Others) dated 23.02.2021 and the Apex Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd., & Others – SLA (C) Nos.32709-32710/2018 dated 22.07.2022.

7. In the result, I pass the following:-

ORDER

(i) Petition is hereby disposed of in terms of the decision of this Court in W.A.No.18/2020 & connected matters (Union of India vs. M/s.Asiad Paints Limited & Others) dated 23.02.2021 and the Apex Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd., & Others – SLA (C) Nos.32709-32710/2018 dated 22.07.2022.

(ii) Petitioner is permitted to file the revised TRAN-1 either mechanically or manually or physically within a period of two months from the date of receipt of a copy of this order.