TMI Blog2022 (9) TMI 1193X X X X Extracts X X X X X X X X Extracts X X X X ..... it was 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. Learned counsel for the parties are in agreement that the above direction of the Supreme Court sufficiently covers the interest of the petitioners. No grievance of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the petitioners. We have also heard Mr. B.Mukherjee, Mr. B.Narasimha Sarma, Mr. K.Raji Reddy and Mr. Swaroop Oorilla, learned counsel for the respondents. 3. This bunch of writ petitions have been filed before this Court seeking a direction to the respondents to grant further time to the petitioners to file revised Form GST TRAN-1 and TRAN-2 or to file fresh Form GST TRAN-1 and TRAN-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at it is just and proper to issue the following directions in these cases: 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 judgments of the High Courts on the then prevailing peculiar circumstances, any aggriev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations in scruitinizing the claims. 6. Learned counsel for the parties are in agreement that the above direction of the Supreme Court sufficiently covers the interest of the petitioners. No grievance of the petitioners subsist thereafter. 7. In view of above and in the light of the decision of the Supreme Court in Filco Trade Centre Pvt. Ltd. (supra), this bunch of Writ Petitions are disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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