TMI Blog2022 (8) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... October, 2022 to enable the different private parties to avail Transitional Credit. 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 - petition disposed off. - WRIT PETITION NO. 986 of 2019 WITH INTERIM APPLICATION NO. 3665 OF 2020 IN WRIT PETITION NO. 986 OF 2019,WRIT PETITION NO. 8334 of 2019,WRIT PETITION NO. 4979 OF 2019,WRIT PETITION NO. 9715 of 2022 - - - Dated:- 23-8-2022 - K.R. SHRIRAM GAURI GODSE, JJ. Mr. Vikram Nankani, Senior Advocate a/w Mr. Jitendra Motwani, Mr Nishant Shah i/b Economic Laws Practices Advocate for the Petitioner. Mr. Jitendra Motwani a/w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted distribution of credit transitioned / reporting of the distributed credit by the ISD registration to their units/offices. However, they were not able to distribute /recognise and report the distribution, as there were procedural and functional difficulties in relation to the GST forms and portal. 4. The Hon ble Apex Court, to aid the assessees to overcome the procedural / technical hurdles, by an order dated 22nd July , 2022 in Petition(s) for Special Leave to Appeal(C) No(s).32709-32710 of 2018 and other matters in Union of India Another Vs Filco Trade Centre Pvt. Ltd. Another 2022 (7) TMI 1232 directed the GST Network to open the common portal to file/rectify TRAN-1 and TRAN-2 for a period of two months, i.e., with effect f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the allowed Transitional credit is to be reflected in the Electronic Credit Ledger. 6. If required GST Council may also issue appropriate guidelines to the field formations in scrutinizing the claims. The Special Leave Petitions are disposed of accordingly. Pending applications, if any, also stand disposed of. 5. We also intend to adopt the same approach. In the circumstances, directions given below would meet the ends of justice: (a) All Petitioners, through their respective units/offices registered under CGST Act and/or State Acts, as the case may be, can avail this window and file GST TRAN-1/revised GST TRAN-1 at the units/offices between 01.09.2022 to 31.10.2022 in terms of the Hon ble Supreme Court s order in F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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