TMI Blog2022 (8) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... n with regard to availing of transitional credit through TRAN 1 and TRAN 2, where it was held that 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. In the light of the above direction issued by the Hon ble Supreme Court, no orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... support of the application. Though we find the reasons to be not very convincing, we exercise discretion in the matter on account of the reasoned order passed by the Hon ble Supreme Court dated 22nd July, 2022. 4. Accordingly, the delay in filing the instant appeal is condoned. 5. The application being I.A. CAN 1 of 2022 is allowed. Re: M.A.T. No.16 of 2022 6. This appeal by the rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the claims. The Special Leave Petitions are disposed of accordingly. Pending applications, if any, also stand disposed of. 8. In the light of the above direction issued by the Hon ble Supreme Court, no orders are required in this appeal. Accordingly, the appeal along with connected application (I.A. No. CAN 2 of 2022) stand disposed of in terms of the order passed by the Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
