2022 (12) TMI 88

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....egistration number 18AADCR5052M1Z2. The petitioner instituted WP(C) No. 4828/2021 raising a grievance that they could not undertake the Tran-1 and Tran-2 transactions as because the GST portal was closed in the meantime. The issue as regards the closure of the GST portal and the resultant inability of the GST assesses to further the Tran-1 and Tran-2 transactions also came up before the Supreme Court in the Union of India & another v. Filco Trade Centre Pvt. Ltd. & another bearing Special Leave to Appeal No. 32709-32710/2018. In Special Leave to Appeal No. 32709-32710/2018, the Supreme Court passed the order dated 22.07.2022 wherein the following as extracted were provided: "1. Goods and Service Tax Network (GSTN) is directed to open comm....

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....ner in the said writ petition. 4. In the meantime the authorities in the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs had issued a Circular No. 180/12/2022-GST dated 09.09.2022 providing for the aforesaid directions that were given by the Supreme Court in Special Leave to Appeal No. 32709-32710/2018. The order dated 23.11.2022 in WP(C) No. 4828/2021 also refers to the Circular dated 09.09.2022 by providing that the provisions thereof be also applicable in respect of the writ petitioner in the said writ petition. 5. Ordinarily, the difficulty of the petitioner would have been settled by the order dated 23.11.2022 in WP(C) No. 4828/2021 but in the meantime, the GST registration....

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.... the instant case, as because we have already taken note that the petitioner assessee is willing to do all the needful as required by the respondent Department i.e. whatever taxes be assessed will be paid by the petitioner and if interest thereupon will be levied, the same be also paid as well as the penalty, if any, under the law. 8. But the difficult situation is that for doing so, the petitioner assessee is also required to operate the portal and further the Tran-1 and Tran-2 transactions. 9. To mitigate the situation, we provide that once the representative of the petitioner will be before the Superintendent of Goods and Services Tax, Guwahati, the Superintendent of Goods and Services Tax will inform the petitioner the total amount of....