Heard Mr. Shaik Jeelani Basha, learned counsel for the petitioner; Mr. Swaroop Oorilla, learned counsel for respondents No.1 to 6 and 8; and Mr. B.Mukherjee, learned counsel for respondent No.7.

2. By filing this writ petition under Article 226 of the Constitution of India, petitioner has prayed for the following reliefs:

“(a) declaring Rule 117(1) and the proviso thereto of both the CGST Rules, 2017 and Telangana GST Rules, 2017 to the extent they prescribe a time limit of ninety days for filing Form GST TRAN-1 as illegal and ultra vires Section 140, 164 & 174(2)(c) of the Central Goods and Service Tax Act, 2017 and Section 140, 164 and 174(2)(c) of the Telangana Goods and Service Tax Act, 2017, respectively and as also being arbitrary and unreasonable and violative of the provisions of Article 14, 19(1)(g) and 265 of the Constitution of India;

(b) declaring Order No.3/2017-GST dated 21.9.2017, Order No.7/2017-GST dated 28.10.2017 and Order No.9/2017-GST dated 15.11.2017 issued by the 7th respondent as being ultra vires Section 140, 164 and 174(2)(c) of the Central Goods and Service Tax Act, 2017;

(c) declaring order of the 6th respondent vide CCT Ref. in CCW/GST/74/2015 dated 21.9.2017 as ultra vires Section 140, 164 & 174(2)(c) of the Telangana Goods and Service Tax Act 2017;

(d) to declare the action of closing the facility to file Form GST TRAN-1 on the common portal of www.gstgov.in from 28.12.2017 as illegal.

(e) to direct the respondent No.1 and 4 to accept the Form GST TRAN-1 manually and

(f) the Hon’ble Court may be pleased to set aside levy of penalty of Rs.42,25,655/- as illegal, arbitrary and in the facts and circumstances of the case;

(g) direct the respondents to credit a sum of Rs.42,25,655/- to the Electronic Credit Ledger of the petitioner under GSTIN No. 36AABFV3565CIZB maintained under the Central Goods and Service Tax Act, 2017, and the Telangana Goods and Service Tax Act, 2017, respectively and pass such other orders that this Hon’ble Court may deem fit in the interest of justice.”

3. Learned counsel for the parties are in agreement that the present writ petition is covered by a decision of this Court dated 08.08.2022 passed in W.P.No.15082 of 2018 and batch.

4. Order dated 08.08.2022 passed in W.P.No.15082 of 2018 and batch reads as under:

“3. This bunch of writ petitions have been filed before this Court seeking a direction to the respondents to grant further time to the petitioners to file revised Form GST TRAN-1 and TRAN-2 or to file fresh Form GST TRAN-1 and TRAN-2 for various reasons as mentioned in the respective writ petitions.

4. The writ petitions were extensively heard on 20.07.2022 and was reserved for judgment. In the meanwhile, we were informed that the issue raised in this bunch of writ petitions have been decided by the Supreme Court in Union of India v. Filco Trade Centre Pvt. Ltd. (2022 SCC OnLine SC 912). Accordingly on mention being made, the bunch of writ petitions has again been listed today.

5. We have perused the order of the Supreme Court in Filco Trade Centre Pvt. Ltd. (supra). The order reads as under:

“3. 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 scruitinizing the claims.”

6. Learned counsel for the parties are in agreement that the above direction of the Supreme Court sufficiently covers the interest of the petitioners. No grievance of the petitioners subsist thereafter.

7. In view of above and in the light of the decision of the Supreme Court in Filco Trade Centre Pvt. Ltd. (supra), this bunch of Writ Petitions are disposed of. However, there shall be no order as to costs.”

5. Accordingly and in the light of the above, the present writ petition is also disposed of.

Miscellaneous applications pending, if any, shall stand closed. However, there shall be no order as to costs.