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2023 (1) TMI 377 - HC - GSTLevy of duty with interest - non-filing Tran – 2 forms - HELD THAT:- Referring to the judgment of the Hon’ble Apex Court in Union of India & Another v. Filco Trade Centre Private Limited & Another [2022 (7) TMI 1232 - SC ORDER], learned counsel for petitioner would submit that in view of the directions contained therein, the respondent authorities are required to open the Tran – I and Tran – 2 for transactional credit between 01.09.2022 and 31.10.2022 and in view of the covered judgment, necessary directions may be issued to the respondents. A copy of the said judgment is also furnished to the learned Senior Standing Counsel and he has not disputed about the judgment covering the facts of the case. Having regard to the above and due to the information submitted by both parties that pursuant to the judgment of the Hon’ble Apex Court, Tran – 1 and Tran – 2 are kept opened, we observe that the petitioner can avail the benefit of this judgment and upload the relevant material through Tran – 1 and Tran – 2 before 31.10.2022. Petition disposed off.
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