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2022 (9) TMI 256 - HC - GSTDirection to open common portal for filing concerned forms for availing transitional credit through TRAN-1 & TRAN-2 - HELD THAT:- Apex Court in UNION OF INDIA & ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. & ANR. [2022 (7) TMI 1232 - SC ORDER] has disposed of all the SLPs directions directing the Goods and Service Tax Network (GSTN) to open common portal for filing concerned forms for availing transitional credit through TRAN-1 & TRAN-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022, therefore, in view of the above, this petition is liable to be disposed of with liberty to the petitioner to avail said benefit. The present petition is disposed of in the light of the order passed by the Apex Court with liberty to the petitioner to avail the said benefit during the above period.
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