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2022 (12) TMI 1027 - HC - GSTTransitional Input Tax Credit - striking down / reading down the provisions of Section 140(3) (iv) - vested right to pass on credit already accrued as on 01.07.2017 - grant of credit irrespective of the time limits - HELD THAT:- Though several contentions have been urged by both sides in support of their respective claims, it is relevant to state that during pendency of the present petition, the Apex Court in the case of Union of India and another Vs. Filco Trade Centre Pvt. Ltd. & another [2022 (9) TMI 514 - SC ORDER], has 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 is deemed just and appropriate to dispose of this petition also in terms of the orders and directions issued by the Apex Court - petition disposed off.
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