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2023 (3) TMI 1409 - SUPREME COURTDistribution and/or utilisation and/or eligibility of Input Service Distributor (ISD) credit of Service Tax/excise duty - Section 140 of the CGST Act 2017 - it was held by High Court that 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. HELD THAT:- This Court is of the opinion that the course adopted in the impugned order does not commend to us, more so having regard to the fact that the writ petition had been opposed by the Union which had even filed an affidavit - this Court would have been benefited from reasoned judgment on the merits rather than the High Court merely adopting and following the reasoning of an order which appears to have been made in exercise of the power under Article 142 of Constitution of India. The matter is remitted for fresh consideration by the High Court which is requested to hear the parties and deliver its judgment on the merits after reflecting upon all contentions and the relevant provisions of law - the impugned order is set aside.
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