ORDER

Heard.

The challenge to the order of Adjudicating Authority partly rejecting transitional ITC vide order dated 12.12.2019 and the order dated 04.03.2021 passed in appeal is being challenged by the petitioner mainly on the ground that proper opportunity of hearing was not afforded, without there being any reply to show cause notice, the order was passed by the Adjudicating Authority, partly denying transitional ITC in respect of Education Cess and Secondary and Higher Education Cess as also in respect of purchase of goods and/or services. He would submit that in such cases, the Hon’ble Supreme Court in the case of Union of India & Another Versus Filco Trade Centre Pvt. Ltd. & Another (Special Leave to Appeal (C) No.32709-32710/2018 and other connected matters decided on 22.07.2022 has passed an order allowing re-submission/revised submission of TRAN-1 application.

Learned counsel for the petitioner would submit that though the claims made by the petitioner were substantial in nature, order passed by the Adjudicating Authority as also passed by the Appellate Authority have not considered those grounds and orders have been passed mechanically.

Learned counsel appearing for the respondents would submit that the show cause notice was sent by mail on the mail address, which was submitted by the petitioner. He would further submit that the authority examined the petitioner’s claim for transitional ITC and the same was partly rejected. The appeal of the petitioner was also considered and the same was also rejected after assigning reasons and, therefore, there is no illegality in the action.

Having considered the submissions of learned counsel for the parties, we find that in the present case, order against the petitioner has been passed without submission of reply to show cause notice. There is dispute with regard to the service of notice through mail. According to the petitioner, the mail ID was of an employee, who was no longer in service whereas according to the respondents, the mail ID was one which was supplied by the petitioner to the department. Further, we have gone through the memo of appeal filed by the petitioner against the order of adjudication and we find that substantial grounds have been raised. In our opinion, those grounds ought to be considered in its proper perspective.

The Hon’ble Supreme Court in the case of Union of India & Another Versus Filco Trade Centre Pvt. Ltd. & Another (supra) has issued general directions to the Goods and Service Tax Network (GSTN) to open common portal for filing concerned forms for availing transitional credit through TRAN-1 and TRAN-2 for two months which period expires on 30.11.2022.

As an upshot of aforesaid consideration, we are inclined to set aside the orders dated 12.12.2019 and 04.03.2021 with the direction that respondents shall provide facility to the petitioner for filing form TRAN-1 within the above extended period and shall not refuse to accept the same if so filed. We make it clear that upon submission of TRAN-1 application by the petitioner, the department shall duly apply its mind, examine all the aspects after affording opportunity of hearing and pass fresh order in accordance with law.

The petition is accordingly allowed in the manner and to the extent indicated above.

All pending applications also stand disposed off.