This matter was heard in detail and allowed on 05.07.2022 setting out a detailed procedure by which the petitioner and the respondents were to coordinate with each other to facilitate filing of form TRAN-I and uploading of the same. While this is so, the Hon’ble Supreme Court has considered the cases of several aggrieved assessees who have been unable to upload the requisite Form to enable transition and utilization/availment of credit.

2. 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), the Court has, considering the hardship felt by several assessees leading to a slew of litigation on this aspect, granted those, and all other similarly placed assessees, the benefit of the following directions:

“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 light of the aforesaid directions, specifically direction No.2 that permits ‘any aggrieved registered assessee’ to avail the relief of transition, the petitioner prefers to approach the authorities taking benefit as extended by the Hon’ble Supreme Court. It thus prays that the order passed on 05.07.2022 be recalled and the petitioner be permitted to withdraw this writ petition with liberty to avail the benefit of the judgement of the Supreme Court in Filco Trade Centre Pvt. Ltd. and another. It is thus, and at their instance that this matter is listed today under the caption ‘for clarification’.

4.Mr.Raghavan Ramabadran, learned counsel for the petitioner has made an endorsement along the aforesaid lines and acceding to the request made, this Writ Petition thus stands disposed as withdrawn, with liberty as aforesaid. No costs.