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2022 (12) TMI 83 - HC - GSTReopening of common portal for filing concerned forms for availing transitional credit through TRAN-1 & TRAN-2 for two months - HELD THAT:- Considering the judgments of the High Courts on the then prevailing peculiar circumstances, any aggrieved registered assessee is directed to file the relevant form or revise the already filed form irrespective of whether the taxpayer has filed writ petition before the High Court or whether the case of the taxpayer has been decided by Information Technology Grievance Redressal Committee (ITGRC). GSTN has to ensure that there are no technical glitch during the said time - the concerned officers are given 90 days thereafter to verify the veracity of the claim/transitional credit and pass appropriate orders thereon on merits after granting appropriate reasonable opportunity to the parties concerned. Petition disposed off.
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