Home Case Index All Cases GST GST + HC GST - 2022 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (9) TMI 370 - HC - GSTSeeking permission to petitioners to file ‘Form GST Tran-I’ to enable the petitioners to claim the carried forward eligible duties of CENVAT/Input Tax Credit on account of Service Tax - due date contemplated under the aforesaid Rule to claim the transitional credit being procedural in nature is directory and or mandatory - Section 140 of the Goods and Services Tax Act, 2017 read with Rule 117 of the Central Goods and Services Tax Rules, 2017 - HELD THAT:- The issue involved and required to be addressed in this captioned group of petitions, 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] 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. It goes without saying that the aforesaid decision of the Supreme Court shall govern the right of the parties - petition disposed off.
|