TMI Blog2022 (9) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... OF INDIA ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. ANR. [ 2022 (7) TMI 1232 - SC ORDER ] whereby the apex Court in an attempt to resolve the piquant situation prevailing around the nation where assessees were deprived due to technical glitche to avail filing of forms for availing Transitional Credit through TRAN-1 and TRAN-2, directed for opening of the portal from 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 ..... has relied upon the final order rendered on 22.07.2022 in the case of Union of India and another vs. Filco Trade Centre Pvt. Ltd Another, whereby the apex Court in an attempt to resolve the piquant situation prevailing around the nation where assessees were deprived due to technical glitche to avail filing of forms for availing Transitional Credit through TRAN-1 and TRAN-2, directed for ope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... form or revise the already filed form irrespective of whether the taxpayer has filed writ petition before the High Court or whether the case of the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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