TMI Blog2022 (8) TMI 1281X X X X Extracts X X X X X X X X Extracts X X X X ..... be addressed in this petition, has been answered by the Apex Court in case of UNION OF INDIA ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. ANR. [ 2022 (7) TMI 1232 - SC ORDER] has 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1956, engaged in the business of carrying out job work. It is holding GST registration number. 3. By filling this petition under Article 226 of the Constitution, the petitioner has prayed as under, (i) to call for the records pertaining to the petitioner s case and after going into the validity and legality thereof to grant Tran-1 credit of INR 20,70,823/- (INR Twenth Lakhs Seventy Tho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Tax etc. have been subsumed into the GST legislation. As per the provisions of Section 140 of the CGST Act, 2017, the petitioner was eligible to migrate existing credit balance of Excise Act, 1944, Finance Act, 1994 and Gujarat VAT Act, 2003 under new GST regime. The date 27.12.2017 was the last date of filling FORM GST TRAN-1. The petitioner submitted FORM GST TRAN-1 with numerical error. As a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... answered by the Apex Court in case of Union of India and Anr. vs. Filco Trade Centre Pvt. Ltd and Anr. in Special Leave to Appeal No. 32709--327010 of 2018 and another allied matters decided on 22.07.2020. 6. The Supreme Court issued the following directions disposing of the Special Leave to Appeal, 1. Goods and Service Tax Network (GSTN) is directed to open common portal for filing conce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onable opportunity to the parties. 5. Thereafter, 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. 6.1 It goes without saying that the aforesaid decision of the Supreme Court shall govern the right of the parties. 7. The petition is ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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