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2022 (8) TMI 48 - HC - GSTTransitional Credit - filing of form TRAN 1 and TRAN 2 - HELD THAT:- The Hon’ble Supreme Court in a recent decision in the case of UNION OF INDIA & ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. & ANR. [2022 (7) TMI 1232 - SC ORDER] has issued comprehensive direction with regard to availing of transitional credit through TRAN 1 and TRAN 2, where it was held 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. In the light of the above direction issued by the Hon’ble Supreme Court, no orders are required in this appeal - appeal disposed off.
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