TMI Blog2022 (7) TMI 1232X X X X Extracts X X X X X X X X Extracts X X X X ..... chnology Grievance Redressal Committee (ITGRC) - GSTN has to ensure that there are no technical glitch during the said time. The concerned officers are given 90 days thereafter to verify the veracity of the claim/transitional credit and pass appropriate orders thereon on merits after granting appropriate reasonable opportunity to the parties concerned - the allowed Transitional credit is to be reflected in the Electronic Credit Ledger. SLP disposed off. - Special Leave to Appeal (C) No(s). 32709-32710/2018, SLP(C) No. 30333/2018, SLP(C) No. 30204/2018 - - - Dated:- 22-7-2022 - HON'BLE MR. JUSTICE S. ABDUL NAZEER And HON'BLE MR. JUSTICE J.K. MAHESHWARI For the Petitioner : Mr. Balbir Singh, ASG Mr. N. Venkataraman, AS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Kumar Prajapati, Adv. Ms. Shweta Yadav, Adv Ms.Subhrali Pathak Adv. Mr.Harsh Pratap Shahi, Adv. Mr.Akshay Saxena, adv. Mr. Sanjay Jain, Adv. Mr.Sachin Sharma, Adv. Mr. Vipin Kumar, Adv. Mr. Jyoti Kumar Mishra, Adv. Ms. Richa kapur, adv. Ms. Ranjeeta Rohatgi, AOR Mr. Saurabh Tandon, adv. Mr. Aneesh Mittal, AOR Mr. Bharat Raichandani, Adv. Mr. Jagmohan Bansal, Sr. Adv. Mr. Adarsh Aggarwal, Adv. Mr. Ajay Aggarwal, Adv. Mr. Amand Garg, Adv. Mr. Mohinder Singh, Adv. Mr. Suresh Jhunthra, Adv. Mr. Rajan Narain, AOR Ms. Sujeeta Srivastava, AOR For the Respondent : Mr. Puneet Bansal, adv. Mr. Dharnendra Kumar Rana, Adv. Mr. Sourabh, Adv. Mr. Navin Kumar Sehrawat, Adv. Mr. Vishnu Kant, AOR Mr. Arijit Prasad, Sr. Adv. Ms. Rupal Bhatia, Adv. Ms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a, Adv. Mr. Rajeev Kapoor, Adv. Mr. Santosh Krishnan, AOR Mr. Abhishek Atrey, AOR Mr. Sibo Sankar Mishra, AOR Mr. Rajesh Kumar Nayak, Adv. Ms. Kanika Chug, Adv. Mr. Debabrata Das, Adv. Mr. Jagmohan Bansal, Sr. Adv. Mr. Adarsh Aggarwal, Adv. Mr. Ajay Aggarwal, Adv. Mr. Amand Garg, Adv. Mr. Mohinder Singh, Adv. Mr. Suresh Jhunthra, Adv. Mr. Rajan Narain, AOR Mr. V. Hazarika, Sr. Adv. Ms. Dharitry Phookan, AOR Ms. Praveena Gautam, AOR Mr. Bireshwar Banerjee, Adv. Mr. Pawan Shukla, Adv. Mr. Raja Ram, Adv. Mr. Aman S. Sharma, Adv. Mr. Aman Rastogi, Adv. Mr. Jitesh P. Gupta, Adv. Mr. K. K. Gautam, Adv. Mr. Sadineni Ravi Kumar, AOR Mr. Vijayshree Pattnaik, Adv. Mr. Sandeep Chilana, Adv. Ms. Shambhavi Sinha, Adv. Ms. Priyajeet Chatterjee, Adv. Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ushar Jarwal, Adv. Mr. Rahul Sateeja, Adv. Mr. Anurag Soan, Adv. Ms. Vrinda Bagaria, Adv. Mr. Anish Kapur, Adv. Mr. Kunal Dutt, Adv. Ms. B. Vijayalakshmi Menon, AOR Mr. Rahul Agarwal, Adv. Mr. Shubham Agrawal, Adv. Mr. Nishit Agrawal, AOR Ms. Priya Agrawal, Adv. Ms. Upasna Agrawal, Adv. Ms. Kanishka Mittal, Adv. Mr. Niraj Sharma, AOR Ms. Sumit Kumar Sharma, Adv. Mr. R. Rawal, Adv. Mr. Ashwani Kumar, AOR Ms. Iti Sharma, Adv. Ms. Kumud N., Adv. Mr. Anshay Dhatwalia, Adv. Mr. Harish Bindumadhavan, Adv. Mr. Pawanshree Agrawal, AOR Mr. Sandeep Goyal, Adv. Mr. Gopal Jha, AOR Mr. Rahul Krishna, AOR Ms. Priyanka Goel, Adv. Mr. Balbir Singh, ASG Mr. N. Venkataraman, ASG Mr. Akshay Amritanshu, adv. Ms. B. Sunita Rao, Adv. Ms. Alka Agarwal, Adv. Ms. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel appearing for different private parties and having perused the record, we are of the view that it is just and proper to issue the following directions in these cases: 1. 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. 2. Considering the judgments of the High Courts on the then prevailing peculiar circumstances, any aggrieved registered assessee is directed to file the relevant form or revise the already filed form irrespective of whether the taxpayer has filed writ petition before the High Court or whether the case of the taxpayer has been decided by Information Tech ..... X X X X Extracts X X X X X X X X Extracts X X X X
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