TMI Blog2022 (8) TMI 1280X X X X Extracts X X X X X X X X Extracts X X X X ..... mon portal for filing concerned forms for availing transitional credit through TRAN-1 TRAN-2 for two months - section 73 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The Apex Court in UNION OF INDIA ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. ANR. [ 2022 (7) TMI 1232 - SC ORDER] has issued certain directions to the Goods and Service Tax Network (GSTN) to open common portal fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d also seeking permission to allow filing of revision/rectification of the statutory form TRAN-1 either electronically or manually.. Shri Prasanna Prasad, learned counsel appearing for the CGST submits that a similar issue came up before the Apex Court in SLP (C) No.32709-32710/2018 arising out of the order passed by various High Courts and after considering the facts in totality, the Apex Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Special Leave Petitions are disposed of accordingly. Pending applications, if any, also stand disposed of. In view of the aforesaid, the present petition is disposed of in the light of the order passed by the Apex Court with liberty to the petitioner to avail the said benefit during the above period. At this stage, learned counsel for the petitioner submits that since the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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