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2022 (8) TMI 754 - HC - GSTInability in filing of form TRAN-I and uploading of the same - transition and utilization/availment of credit - HELD THAT:- In the case of UNION OF INDIA & ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. & ANR. [2022 (7) TMI 1232 - SC ORDER], the Court has, considering the hardship felt by several assessees leading to a slew of litigation on this aspect, granted those, and all other similarly placed assessees, the benefit stating 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. Mr.Raghavan Ramabadran, learned counsel for the petitioner has made an endorsement along the aforesaid lines and acceding to the request made, this Writ Petition thus stands disposed as withdrawn, with liberty as aforesaid.
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