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2022 (11) TMI 393 - HC - GSTCorrectness of action of closing the facility to file Form GST TRAN 3 on the common portal of www.gst.gov.in - HELD THAT:- Supreme Court in Union of India vs. Filco Trade Centre Pvt. Ltd. [2022 (7) TMI 1232 - SC ORDER] has directed Goods and Service Tax Network (GSTN) to open the common portal for filing concerned forms for availing transitional credit through TRAN-1 and TRAN-2 for two months with effect from 01.09.2022 to 31.10.2022 now extended to 30.11.2022. Further, GSTN has been directed to ensure that there are no technical glitches during the extended period. Concerned officials have been given 90 days time thereafter to verify the veracity of the claim/transitional credit and to pass appropriate orders thereafter. Supreme Court has also directed that the allowed transitional credit should be reflected in the electronic credit ledger. It would be in the interest of justice if the petitioner is allowed to upload table 2 of Form GST TRAN 3 within the aforesaid period which will however be subject to due verification of the respondents - Petition disposed off.
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