Home Case Index All Cases GST GST + HC GST - 2023 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (2) TMI 975 - CALCUTTA HIGH COURTAvailment of transitional credit through TRAN 1 and TRAN 2 - HELD THAT:- In the light of the directions issued by the Hon’ble Supreme Court in UNION OF INDIA & ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. & ANR. [2022 (7) TMI 1232 - SC ORDER], it would be well open to the appellant to revise its TRAN-1 and TRAN-2 returns and the verification can be done by the respondents/department. The learned advocate for the appellant submitted that there are certain observations made by the learned Single Bench, which may be an obstacle for the appellant to avail the appropriate benefit. The appellant need not have any apprehension since the Hon’ble Surpeme Court has passed the order, which supersedes all directions issued earlier by various High Courts. Therefore, the observations made by the learned Single Bench in the impugned order will have to stand vacated in its entirety. Appeal disposed off.
|