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2022 (8) TMI 1041 - GUJARAT HIGH COURTPermission to petitioners to manually file Form GST TRAN-1 - Seeking transmission towards unutilised accumulated CENVAT credit balance of the Education Cess and Secondary & Higher Education Cess - HELD THAT:- The issue involved and required to be addressed in this petition has been answered by the Apex Court in case of UNION OF INDIA & ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. & ANR. [2022 (7) TMI 1232 - SC ORDER] where it was 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 goes without saying that the decision of the Supreme Court shall govern the right of the parties - petition disposed off.
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