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2022 (9) TMI 1042 - HC - GSTTransfer of Input Tax Credit - alternative prayer is to direct the respondents to permit the petitioners to again file manually the TRAN-1 for declaring and transferring Cenvate credit - Central Goods and Services Tax Act, 2017 (CGST Act ) read with Rule 117 of the Central Goods and Services Tax Rules, 2017 (CGST Rules) - circular No. 39/13/2018 – GST dated 3.4.2018 as well as order No. 1/2020 GST dated 7.2.2020 - HELD THAT:- The issue 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.
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