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2022 (8) TMI 1281 - HC - GSTValidity and legality thereof to grant Tran-1 credit - opening of portal for filing of forms for availing transitional credit - Section 140 of CGST Act, 2017 and Section 140 of CGST Act, 2017 read with Rule 117 of CGST Rules, 2017 - HELD THAT:- The issue involved and required to be addressed in this petition, has been answered by the Apex Court in case of UNION OF INDIA & ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. & ANR. [2022 (7) TMI 1232 - SC ORDER] has 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. Petition disposed off.
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