1. By instituting this writ petition, the petitioner claims the following relief:

“a) Issue a writ in the nature of Certiorari, or order or directions in the nature of certiorari or any other writ, order or direction of like nature, under the inherent power of this Hon’ble High Court under Article 226 of the Indian Constitution to set aside the Order-in-Appeal No. GOA-EXCUS-000-APP-036-2019-20 dated 23.10.2019 passed by the Ld. Commissioner (Appeals),  

b) Issue a writ in the nature of Mandamus, or order or directions in the nature of Mandamus or any other writ, order or direction of like natureunder the inherent power of this Hon’ble High Court under Article 226 of the Indian Constitution to allow the refund of the unutilized CENVAT Credit amounting to Rs. 1,97,53,163/- to Petitioner after due verification of the records,

c) Issue a writ in the nature of Mandamus, or order or directions in the nature of Mandamus or any other writ, order or direction of like nature under the inherent power of this Hon’ble High Court under Article 226 of the Indian Constitution to allow the Petitioner to revise their ER-1 returns for their factory unit, in order to avail the CENVAT Credit amounting to Rs. 197,53,163/-,

d) Issue a writ in the nature of Mandamus, or order or directions in the nature of Mandamus or any other writ, order or direction of like nature under the inherent power of this Hon’ble High Court under Article 226 of the Indian Constitution to direct the Commissioner to allow the Petitioner to file their revised GST TRAN-1, based on their revised ER-1 returns,

e) Issue a writ of Mandamus or a writ in the nature of Mandamus or any other Writ/s, Order/s and/or Direction/s under Article 226 of the Constitution of India holding that the time limit prescribed under Rule 117 of CGST Rules is ultra vires the provision of Section 140 and Section 174 of the CGST Act,”

2. Our attention has been drawn by learned advocates appearing for the parties to an order dated 22nd July 2022 passed by the Supreme Court of India in a batch of Special Leave Petitions, with Petition(s) for Special Leave to Appeal (C) No(s). 32709-32710/2018 being the lead matters. The order of the Supreme Court reads as follows:

“UPON hearing the counsel the Court made the following

ORDER

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 31.16.2622.

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 96 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.

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

6. 1f 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.”

3. Learned advocates for the parties agree that the aforesaid order of the Supreme Court would take care of the immediate grievance of the petitioner. In view thereof, it is observed that it would be open to the petitioner to file the appropriate form for availing the Transitional Credit during the period the portal is made available, i.e., from 01/09/2022 to 31/10/2022.

4. We record the statement of Ms. Desai, learned senior Central Government counsel appearing for the respondents that if the petitioner avails the facility of filing the concerned forms through the common portal within the stipulated period in terms of the aforesaid order of the Supreme Court, appropriate action in accordance with law will be taken. The statement is accepted.

5. In view of the above, the writ petition stands disposed of without examining the rival claims on merits. No costs.