TMI Blog2022 (9) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... he common portal - seeking to open common portal for filing TRAN-1 by the petitioner for availing Transitional input tax credit - HELD THAT:- It is deemed just and appropriate to dispose of this petition directing the concerned respondents to permit the petitioner to avail input tax credit by filing TRAN-1in the common portal and by further directing the concerned respondents to open common porta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the common portal. b. Issue Writ of Mandamus or directions in the nature of Mandamus directing the 7 th respondent-Goods and Service Tax Network (GSTN) to open common portal for filing TRAN-1 by the petitioner for availing Transitional input tax credit. c. Issue such other writ or orders as deemed fit in the circumstances of the case. 3. Heard learned counsel for the petitioner, le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that there is no merit in the petition and the same is liable to be dismissed. 6. As rightly contended by the learned counsel for the petitioner, the issue involved in the present petition is directly and squarely covered by the aforesaid judgment of the Apex Court, which reads as under: Permission to file Special Leave Petition(s) is allowed. Delay condoned. Having heard learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxpayer has been decided by Information Technology Grievance Redressal Committee (ITGRC). 3. GSTN has to ensure that there are no technical glitch during the said time. 4. The concerned officers are given 90 days thereafter to verify the veracity of the claim/transitional credit and pass appropriate orders thereon merits after granting appropriate reasonable opportunity to the parties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the following: ORDER (i) The petition is hereby allowed in terms of the decision of the Apex Court in the case of Union of India Vs. Filco Trade Centre Pvt. Ltd. and another passed in Special Leave to Appeal (C) No(s).32709-32710/2018 dated 22.07.2022 (ii) The concerned respondents are directed to permit the petitioner to avail input tax credit by filing TRAN-1 in the common porta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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