TMI Blog2021 (10) TMI 839X X X X Extracts X X X X X X X X Extracts X X X X ..... its been more than two years but our directions have not been complied with. All that is required to be done is to open the portal and allow the original writ applicants to file declaration in Form GST TRAN-1 and GST TRAN-2 so as to enable them to claim the transitional credit of the eligible duties in respect of the inputs held in stock on the appointed day in terms of Section 140(3) of the Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicants (original petitioners) and Mr. Utkarsh Sharma, the learned standing counsel appearing on behalf of the Union of India. 2. Mr. Sharma, has no idea about the captioned applications filed by the original writ applicants because according to him, the Union is not one of the parties in these applications. 3. Be that as it may, we take notice of the fact that the main common judgment w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nodal Officer preferred four review applications. Those four review applications came to be rejected by this Court vide order dated 14.02.2020. 5. In such circumstances referred to above, it was expected of the authority concerned to abide by the directions issued by this Court in paragraph 43 referred to above. Two years have elapsed but till this date, the directions issued by this Court have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s came to be dismissed. 7. We fail to understand that what is now left to be pointed out. We are disturbed by the fact that its been more than two years but our directions have not been complied with. All that is required to be done is to open the portal and allow the original writ applicants to file declaration in Form GST TRAN-1 and GST TRAN-2 so as to enable them to claim the transitional cr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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