IN THE SUPREME COURT OF INDIA

BEFORE THE BENCH OF

Mr. S. Abdul Nazeer and

Mr. J.K. Maheshwari, JJ.

UNION OF INDIA

Versus

FILCO TRADE CENTRE PVT. LTD.

Petition for Special Leave to Appeal (C) Nos. 32709-32710 of 2018 with S.L.P. (C) Nos. 30333, 30204 of 2018 and 1741, 26626 of 2019 and 4916, 5756, 6145, 6737, 7425-7428, 8994, 10076, 9373, 11095, 12125, 12048, 14505, 15118, 15176, 15339, 15117, 15070, 15996, 16088, 15929, 15704, 16086, 15784, 16061, 16039, 16064, 15621, 16026 & 838 of 2020 and 912, 1734, 1363, 90, 19-20, 75, 709, 447, 706-707, 1768, 1827-1828, 1057-1058, 1773-1774, 1771, 1084, 1015, 624, 1016, 1777, 1002, 684, 680, 743, 1311, 1767, 1299, 2148-2149, 3957, 4713-4714, 3049-3050, 12391, 14670, 19593, 1772, 4, 440, 435, 851, 705, 1571, 1262, 1779-1780, 2150-2151, 907, 555, 2153, 479, 2059, 2154, 2157, 953, 1202, 2158-2159, 2641-2642, 1351, 2160-2161, 2162-2163, 1775-1776, 2164, 1422, 1499, 1427, 1586-1587, 2643, 2348, 3044, 3047-3048, 1568, 558, 3989-3990, 2356, 3045-3046, 3949, 3271, 3951-3952, 3950, 3953-3954, 3042, 2827, 3959, 2767, 3364, 4694, 4462, 635, 3992-3993, 340, 341, 3991, 4701, 1682, 4715-4716, 2117, 2399, 2120, 4281, 2640, 2862, 3117, 4707-4708, 4704, 3431, 2522-2523, 4709-4710, 4703, 3955-3956, 4251, 3171, 3774, 4252, 16024, 1322-1323, 2528, 566, 2061-2062, 2285-2286, 1082, 1855, 1949, 2089, 2382, 2196, 2289, 2766, 2717, 4461, 3765, 4734, 4385, 7700, 6174, 6021, 6468, 7264, 8958-8959, 8739, 12550, 19476, 3648, 3864, 4528, 5477-5478, 7931, 13207, 12413, 12352, 13331, 12811, 12356, 12395, 12381, 12482, 12920, 12794, 12634, 12876, 13379, 12941, 12921, 13636, 12810, 14759, 13560, 15114, 13922, 13828, 19167, 14453, 14714, 15863, 15985, 14958, 16573-16574, 15734, 16210-16211, 15557, 15555, 15882-15883, 18424, 18262, 19355, 19479, 17421, 19287, 18849, 19437-19438, 19402, 19789, 20540, 20923, 5584, 5822, 12398, 14930 & 21101 of 2021 and 3492, 2171, 2204, 4254, 3510, 3956, 4803, 4107, 5458, 8326, 9663, 10812, 12242, 3505, 929, 2898, 3437, 1733, 540, 1561, 382, 1935, 1139, 1110, 431, 2161, 3384, 3369, 2370, 3261, 3669, 3449, 3399, 8255, 8822, 8841, 4508, 4683, 3965, 5096, 4907, 4413, 4659, 4048, 4240, 6352, 6093, 5419, 5270, 5469, 8830, 8098, 8101, 6643, 6168, 6546, 6147, 8190, 8162, 8664, 8343, 9518, 8431, 8400, 8357, 8413, 8593, 8951, 8979, 9895, 9516, 9517, 2541, 4502, 10717, 12188, 12189, 10975, 9655, 9659, 9661, 10973, 9439, 10323, 9605, 9675, 10983, 10569, 9579, 10322, 9620, 9676, 12245, 9743, 10741, 11934, 9669, 9894, 10321, 9893, 9748, 9611, 8455, 9626, 9058, 11617, 10074, 8883, 8426, 11943, 12169, 11919, 11232, 10373, 10783, 10940, 10855, 10970, 11620, 12361, 11392, 12592, 12739, 12792, 12414, 12783, 12697, 12775, 12774 & 12778 of 2022 with Dairy Nos. 38404 of 2019, 1216, 5154, 5317, 15226, 27789, 22253, 22318, 22508, 27228, 27805, 28465, 28704, 29043, 28409, 28431, 28478 & 28710 of 2020 and 2742, 3957, 5185, 1452, 2692, 2744, 2746, 3969, 3974, 5162, 5171, 5282, 5183, 5192, 6589, 6830, 6834, 6837, 6857, 6992, 554, 568, 570, 572, 576, 582, 590, 592, 1479, 2683, 2699, 2708, 2712, 2729, 2751, 2753, 2761, 3972, 5173, 5296, 5300, 6840, 6885, 6986, 7011, 8205, 14490 & 3388 of 2021 and 17479 of 2022, dated 22-07-2022

REPRESENTED BY:

Shri Balbir Singh & Shri N. Venkataraman, Additional Solicitor General and

Shri Gurmeet Singh Makker,

Shri Mukesh Kumar Maroria,

Shri B. Krishna Prasad,

Shri Raj Bahadur Yadav,

Shri B.V. Balaram Das,

Ms. Surbhi Mehta,

Shri Shubhranshu Padhi,

Shri Aakarshan Aditya,

Ms. Charranya Lakshmikumaran,

Shri Sachin Patil,

Shri Bhakti Vardhan Singh,

Ms. Ranjeeta Rohatgi,

Shri Aneesh Mittal,

Shri Rajan Narain & Ms. Sujeeta Srivastava, AORs and

Shri Jagmohan Bansal, Sr. Advocate and Shri Akshay Amritanshu,

Ms. B. Sunita Rao,

Ms. Alka Agarwal,

Ms. Seema Bengani,

Ms. Vimla Sinha,

Shri Zoheb Hossain,

Ms. Shraddha Deshmukh,

Shri Ashok Panigrahi,

Ms. Mugdha Pande,

Shri T.A. Khan,

Shri Mukul Singh,

Shri Rupesh Kumar,

Shri Ashwin Kumar D.S.,

Shri Gautam Bhardwaj,

Ms. Rajeshwari Shankar,

Shri Ashish Yadav,

Shri Vishal Banshal,

Shri Vivek Sarin,

Shri Dibya Prashant Singh,

Shri Satish C. Kaushik,

Shri Rajneesh Kapoor,

Shri Aditya Bhattacharya,

Ms. Apeksha Mehta,

Ms. Mounica Kasturi,

Shri Rahul Chitnis,

Shri Aaditya A. Pande,

Shri Geo Joseph,

Shri Shwetal Shepal,

Shri Vikas Bansal,

Shri Abhinav S. Agarwal,

Shri Harsh Nahus Bundela,

Ms. Dipika Kalia,

Ms. Sakshi Kakkad,

Shri Divyanshu Sahai,

Shri Shaurya Krishna,

Shri Satyam Pandey,

Shri Bipin Bihari Singh,

Shri Ashutosh Kumar Sharma,

Shri Shaurya Krishna,

Shri Neeraj Kumar Sharma,

Shri Purnendu Bajpai,

Ms. Ayushi Singh,

Shri Bharat Singh,

Shri Dhawal Uniyal,

Shri Shantanu Singh,

Shri Aviral Saxena,

Ms. Shreyasi Agarwal,

Shri Antariksh Singh,

Shri Ajay Kumar Prajapati,

Ms. Shweta Yadav,

Ms. Subhrali Pathak,

Shri Harsh Pratap Shahi,

Shri Akshay Saxena,

Shri Sanjay Jain,

Shri Sachin Sharma,

Shri Vipin Kumar,

Shri Jyoti Kumar Mishra,

Ms. Richa Kapur,

Shri Saurabh Tandon,

Shri Bharat Raichandani,

Shri Adarsh Aggarwal,

Shri Ajay Aggarwal,

Shri Amand Garg,

Shri Mohinder Singh & Shri Suresh Jhunthra,

Shri Vishnu Kant,

Ms. Rachitta Rai,

Shri Archit Upadhayay,

Shri Kush Chaturvedi,

Shri Vinay Garg,

Shri Malak Manish Bhatt,

Shri Anand Sukumar,

Ms. Shirin Khajuria,

Ms. Bharti Tyagi,

Shri Rajat Mittal,

Shri Santosh Mishra,

Shri Jeetender Gupta,

Shri Randhir Kumar Ojha,

Shri Sudarshan Singh Rawat,

Shri Hitendra Nath Rath,

Shri Santosh Krishnan,

Shri Abhishek Atrey,

Shri Sibo Sankar Mishra,

Shri Rajan Narain,

Ms. Dharitry Phookan,

Ms. Praveena Gautam,

Shri Sadineni Ravi Kumar,

Shri Alok Tripathi,

Shri Yadav Narender Singh,

Shri Siddharth Sangal,

Ms. Priyanjali Singh,

Shri Rohit Amit Sthalekar,

Shri Praveen Kumar,

Shri Abhijeet Sinha,

Shri Rupesh Kumar,

Shri P.S. Sudheer,

Shri Saman Ahsan,

Shri R.C. Kaushik,

Shri Rahul Gupta,

Ms. Tulika Mukherjee,

Shri Ayush Sharma,

Shri Neeraj Kumar Verma,

Shri Kishore Kunal,

Shri Milind Kumar,

Ms. S. Janani,

Smt. Tanuj Bagga Sharma,

Ms. B. Vijayalakshmi Menon,

Shri Nishit Agrawal,

Shri Niraj Sharma,

Shri Ashwani Kumar,

Shri Pawanshree Agrawal,

Shri Gopal Jha,

Shri Rahul Krishna,

Shri Nikhil Goel,

Shri C.K. Sasi,

Ms. Deepanwita Priyanka,

Shri V.N. Raghupathy,

Shri Sanjay Kumar Visen,

Shri Nikhil Jain,

Shri Ravi Bharuka,

Ms. Ruchi Kohli,

Shri Navin Prakash,

Shri M.P. Devnath,

M/s. Mitter & Mitter Co.,

M/s. V. Maheshwari & Co.,

M/s. Devasa & Co. AROs and Arijit Prasad,

Shri V. Raghuraman,

Shri K.K. Chythanya,

Shri V. Hazarika,

Shri P.N. Ravindran & Shri Ajit Bhasme, Sr. Advocates and Shri Puneet Bansal,

Shri Dharnendra Kumar Rana,

Shri Sourabh,

Shri Navin Kumar Sehrawat,

Ms. Rupal Bhatia,

Shri Ashok Babbar,

Shri Surendra Kumar,

Ms. Charu Sharma,

Ms. Priyashree Sharma P.H.,

Shri Syed F. Alam,

Ms. Deepam Garg,

Shri Uday Singh,

Ms. Neetu Rawat,

Shri Shekhar G. Devasa,

Shri Manish Tiwari,

Shri Thasmitha Muthanna,

Shri Prashanth Dixit,

Shri Satvisa Paattanayak,

Shri Bhanumurthy J.S.,

Shri Tata Krishna,

Shri CR Raghavendra,

Shri S. Sukumaran,

Shri Bhupesh Pathak,

Ms. N. Gupta,

Shri Arun Kumar Aggarwal,

Shri Vipin Kumar Garg,

Shri Abhishek Aggarwal,

Shri Pushkar Pandey,

Shri Krishna Goel,

Shri Shubham Aggarwal,

Shri Akhilesh Kumar,

Shri Vikash Kumar,

Shri Abhishek Garg,

Shri Yash G.,

Shri Suprateek Negi,

Shri Uchit Sheth,

Shri S. Sunil,

Shri Hari Radha Krishnan,

Shri Sunny Sachin Rawat,

Shri Mohit Kaushik,

Dr. M.V.K. Moorthy,

Shri Abhishek Pati,

Shri Vikas Sinha,

Shri Rajeev Kapoor,

Shri Rajesh Kumar Nayak,

Ms. Kanika Chug,

Shri Debabrata Das,

Shri Adarsh Aggarwal,

Shri Ajay Aggarwal,

Shri Amand Garg,

Shri Mohinder Singh,

Shri Suresh Jhunthra,

Shri Bireshwar Banerjee,

Shri Pawan Shukla,

Shri Raja Ram,

Shri Aman S. Sharma,

Shri Aman Rastogi,

Shri Jitesh P. Gupta,

Shri K.K. Gautam,

Shri Vijayshree Pattnaik,

Shri Sandeep Chilana,

Ms. Shambhavi Sinha,

Ms. Priyajeet Chatterjee,

Shri Shekhar Sharma,

Shri Mukesh Kumar Verma,

Shri Sudhir Sukhija,

Shri Sumit Anchal,

Shri V. Arora,

Ms. Nilanjani Tandon,

Ms. Vaidehi Kothari,

Shri Ashish Choudhury,

Shri Alok Kumar,

Shri Rajiv Agnihotri,

Ms. Sunaina Kumar,

Ms. Apurva Hajela,

Shri Rish Maheshwari,

Ms. Anne Mathew,

Ms. Shruti Jose,

Shri Bharat Sood,

Ms. Deepanshu Amatya,

Shri Bano Deswali,

Shri Ashutosh Kumar,

Shri Prasad Parajpe,

Shri Prabhat Chaurasia,

Ms. Mohina Anand,

Shri Ruchit Bhatia,

Shri Arun Jain,

Shri Sanjeev Nair,

Shri Prabhat Kumar Chaurasia,

Ms. Mohima Anand,

Shri Abhindra Maheshwari,

Shri Shivam Gupta,

Ms. Aastha Shrestha,

Shri Prayag Jain Godha,

Shri Alok Yadav,

Shri Kunal Prakash,

Shri Kartik Sundaram,

Ms. Ankita Prakash,

Shri Shahrukh Ejaz,

Shri Parikshit Goyal, Shri Sojanani,

Shri Nishant Kumar,

Shri M.K. Ravi,

Shri Tushar Jarwal,

Shri Rahul Sateeja,

Shri Anurag Soan,

Ms. Vrinda Bagaria,

Shri Anish Kapur,

Shri Kunal Dutt,

Shri Rahul Agarwal,

Shri Shubham Agrawal,

Ms. Priya Agrawal,

Ms. Upasna Agrawal,

Ms. Kanishka Mittal,

Ms. Sumit Kumar Sharma,

Shri R. Rawal,

Ms. Iti Sharma,

Ms. Kumud N.,

Shri Anshay Dhatwalia,

Shri Harish Bindumadhavan,

Shri Sandeep Goyal,

Ms. Priyanka Goel,

Ms. Archana Pathak Dave,

Shri Md. Apzal Ansari,

Shri Mukesh Kumar Pandey,

Shri A. Bhasme,

Shri Abhishek A. Rastogi,

Shri Pratyushprava Saha,

Ms. Kanika Sharma,

Shri Vinay Shraff,

Shri Ankit Agarwal,

Shri Saket Singh,

Ms. Srishti Prakash,

Shri Abhishek Anand,

Shri Rahul Kumar,

Shri Abhishek Yadav,

Shri Dharmendra Verma, Advocates,

M/s. Khaitan & Co., for the Appearing parties

[Order]. - Permission to file Special Leave Petition(s) is allowed. 

2. Delay condoned.

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 Services 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. 1-9-2022 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 glitches 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.

4. The Special Leave Petitions are disposed of accordingly.

5. Pending applications, if any, also stand disposed of.