TMI Blog2022 (9) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Rules) - circular No. 39/13/2018 GST dated 3.4.2018 as well as order No. 1/2020 GST dated 7.2.2020 - HELD THAT:- The issue 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 it was held that Goods and Service Tax Network (GSTN) is directed to open common portal for filing concerned forms for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The firm is engaged in the business of manufacturing of items of Brass and is registered under the Central Goods and Services Tax Act, 2017. 3. By filling this petition under Article 226 of the Constitution, the petitioners have prayed to direct the respondents to consider applications dated 8.3.2018, 7.6.2018, 29.4.2018 and 28.10.2018 as also further applications and letters dated 24.10.2017, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of circular No. 39/13/2018 GST dated 3.4.2018 as well as order No. 1/2020 GST dated 7.2.2020 to facilitate the petitioners in filling the FORM GST TRAN-1 electronically and to regularise the Cenvate Credit taken as Inpute Tax Credit in view of Transitional Credit- Guidance Note dated 14.3.2018 issued by the Ministry of Finance, Central Board of Indirect Taxes and Customs, New Delhi. 4. The ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies are ad idem that the issue involved and required to be addressed in this petition, has been 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransitional credit and pass appropriate orders thereon on merits after granting appropriate reasonable 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 aforesa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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