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2022 (8) TMI 1280 - HC - GSTSeeking permission to allow filing of revision/rectification of the statutory form TRAN-1 either electronically or manually - opening of common portal for filing concerned forms for availing transitional credit through TRAN-1 & TRAN-2 for two months - section 73 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The Apex Court in UNION OF INDIA & ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. & ANR. [2022 (7) TMI 1232 - SC ORDER] has issued certain directions to the Goods and Service Tax Network (GSTN) to open common portal for filing concerned forms for availing transitional credit through TRAN-1 & TRAN-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022, therefore, this petition is liable to be disposed of with liberty to the petitioner to avail said benefit. Petition disposed off.
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