Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018, order dated 22.07.2022 & 02.09.2022

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Circular No. 182/14/2022-GST

F. No. CBIC-20021/04/2021-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
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New Delhi, Dated the 10th of November, 2022

To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners
/Commissioners of Central Tax (All)
Madam/Sir,
Subject: Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble
Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-
32710/2018, order dated 22.07.2022 & 02.09.2022-reg.
Attention is invited to the directions issued by the Hon’ble Supreme Court vide order dated
22.07.2022 in the matter of Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-
32710/2018. The operative portion of the judgment is as follows:
“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. The Special Leave Petitions are disposed of accordingly. Pending
applications, if any, also stand disposed of.”
1.2. Subsequently in Miscellaneous Application No. 1545-1546/2022 in SLP(C) No. 32709-
32710/2018, Hon’ble Supreme Court vide order dated 2nd September, 2022 has inter-alia ordered as
follows:

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