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2022 (11) TMI 551 - HC - GSTDirection upon the Respondent Authorities to allow the petitioner to file Form GST TRAN-I in order to carry forward the transitional credit into its electronic credit ledger from the Pre GST Regime to GST Regime - HELD THAT:- On going through the judgment rendered by the Apex Court in the Case of UNION OF INDIA & ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. & ANR. [2022 (7) TMI 1232 - SC ORDER], whereby the time for opening of GST common Portal has been extended for a further period of four weeks from the date of the order. The time for opening of GST common portal has been extended for a further period of four weeks from the date of the order. As such, petitioner, who could not submit its TRAN-1 application, may submit TRAN-1 application within the window period - Petition disposed off.
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