Court Allows Reopening of Portal for Filing TRAN-1; Petitioners Can Submit Tax Credits in GSTR-3b for June 2022.

Seeking opening of portal for filing of Form TRAN-1 - Crystallization of input tax credit - vested right - Keeping the underlying principle in mind if the matter is examined then we are inclined to lean in favour of the writ petitioners and affirm the directions issued by the learned Single Judge - the substantial part of the order and the directions issued by the learned writ Court as well as reasoning given merits acceptance - The writ petitions are disposed of by granting liberty to the petitioners to file individual tax credit in GSTR-3b forms for the month of June, 2022 to be filed in the month of July, 2022 subject to verification of genuineness of the claim of the petitioner in all these cases. - HC .....

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