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2022 (9) TMI 1262

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..... it through TRAN-1 and TRAN-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022. Writ petition disposed off. - Writ Petition No.11307 of 2019 - - - Dated:- 15-9-2022 - Honourable The Chief Justice Ujjal Bhuyan And The Honourable Sri Justice C.V. Bhaskar For the Petitioner : Ravikiran Singh For the Respondent : Swaroop Oorillasr SC For CBIT And Customs ORDER: PER THE HON BLE THE CHIEF JUSTICE UJJAL BHUYAN Heard Mr. Shaik Jeelani Basha, learned counsel for the petitioner; Mr. Swaroop Oorilla, learned counsel for respondents No.1 to 6 and 8; and Mr. B.Mukherjee, learned counsel for respondent No.7. 2. By filing this writ petition under Article 226 of the Constitution of India, petitioner has prayed for the .....

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..... petitioner under GSTIN No. 36AABFV3565CIZB maintained under the Central Goods and Service Tax Act, 2017, and the Telangana Goods and Service Tax Act, 2017, respectively and pass such other orders that this Hon ble Court may deem fit in the interest of justice. 3. Learned counsel for the parties are in agreement that the present writ petition is covered by a decision of this Court dated 08.08.2022 passed in W.P.No.15082 of 2018 and batch. 4. Order dated 08.08.2022 passed in W.P.No.15082 of 2018 and batch reads as under: 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 .....

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..... tee (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 on merits after granting appropriate reasonable opportunity to the parties concerned. 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 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 t .....

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