Proventus Life Sciences Pvt. Ltd. vs. Principal Commissioner & Central Excise And Others
(Madras High Court, Tamilnadu)

Case Law
Petitioner / Applicant
Proventus Life Sciences Pvt. Ltd.
Principal Commissioner & Central Excise And Others
Madras High Court
Jul 28, 2022
Order No.
W.P.No.7423 of 2019 & W.M.P.No.8093 of 2019
TR Citation
2022 (7) TR 6225
Related HSN Chapter/s
Related HSN Code



In light of the recent judgment of the Hon’ble Supreme Court in the case of Union of India and another V. Filco Trade Centre Pvt. Ltd. and another (SLP (C) Nos.32700 – 32710 of 2018 dated 22.07.2022), learned counsel for the petitioner, on instructions from the petitioner, would convey that the petitioner is inclined to avail the benefit extended to the assessees in the aforesaid order. An endorsement is also made to the aforesaid effect.

2. The Hon’ble Court, has, in the aforesaid matter, issued a series of directions as extracted below:

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.’

3. In specific, direction No.2 permits ‘any aggrieved registered assessee’ to file a form seeking Transitional credit or revision thereof.

4. This Writ Petition is thus disposed recording the aforesaid and in light of the endorsement made by the learned counsel for the petitioner. Connected writ miscellaneous petition is closed. No costs

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