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2022 (8) TMI 755 - HC - GSTNon-filing of Form GST-TRAN-1 to avail of the transitional credit in terms of Section 140 of CGST and JGST Act, 2017 within the stipulated time - HELD THAT:- Reasons for non-filing of Form GST TRAN-1 and TRAN-2 within the stipulated period may be slightly different in individual cases, but irrespective of the reasons, since any of the aggrieved registered assesses have been directed to file relevant form and revise the already filed form under the window period of 01.09.2022 till 31.10.2022 irrespective of the fact that whether he had approached the High Court or their cases were decided by ITGRC, the issue need not detain us. As in M/S SHRI ENTERPRISES, A PROPRIETARY CONCERN, DHANBAD [2022 (7) TMI 1232 - SC ORDER], it was held that, any aggrieved registered assesse shall file relevant Form TRAN-1 and TRAN-2 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) within this window period of 01.09.2022 till 31.10.2022. As such, case of the petitioners would also abide by the said direction. Writ petition disposed off.
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