TMI Blog2022 (9) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... ectory and or mandatory - Section 140 of the Goods and Services Tax Act, 2017 read with Rule 117 of the Central Goods and Services Tax Rules, 2017 - HELD THAT:- The issue involved and required to be addressed in this captioned group of petitions, 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] where i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2019, 11338 of 2020, 11336 of 2020, 11340 of 2020, 14465 of 2020, 12510 of 2020, 16006 of 2021, 13032 of 2020, 13069 of 2020, 13966 of 2020, 13193 of 2020, 13154 of 2020, 15689 of 2019, 15695 of 2019, 14666 of 2019, 16106 of 2018, 385 of 2021, 18512 of 2019, 18927 of 2019, 21068 of 2019, 21287 of 2019, 23341 of 2019 HONOURABLE MR. JUSTICE N.V.ANJARIA AND HONOURABLE MR. JUSTICE BHARGAV D. KAR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he transitional credit being procedural in nature is therefore directory and not mandatory. The petitioners want to be permitted to file GST Tran I electronically or manually to claim the CENVAT/ Input Credit. 2. Noticing the basic facts in brief from the first captioned petition, the petitioner was registered under the Gujarat Value Added Tax, 2003 as well as under the provisions of Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 27010 of 2018 and another allied matters decided on 22.07.2020. 4. 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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