TMI Blog2022 (9) TMI 1385X X X X Extracts X X X X X X X X Extracts X X X X ..... that the same pertains to a particular assessment year. It appears that any assessee, who intends to file concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 and was denied earlier because of some technical problem, is always at liberty to make use of the said order and upload the relevant forms during the relevant period. Petition allowed. - WRIT PETITION No.2634 of 2021 - - - Dated:- 25-8-2022 - HONOURABLE SRI JUSTICE C. PRAVEEN KUMAR AND HONOURABLE SRI JUSTICE A.V. RAVINDRA BABU Petitioner and Advocate : Shaik Jeelani Basha Respondent and Advocate : GP For Commercial Tax Harinath N (Asst Solicitor General) Order:- (Per Hon ble Sri Justice C.Praveen Kumar) Heard Sri Shaik Jeelani Basha, lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it petition, learned counsel placed on record the order, dated 22.07.2022, passed by the Hon ble Supreme Court in Petitions for Special Leave to Appeal (C) Nos.32709-32710/2018 and contends that in view of the said order, the present writ petition has to be allowed. 4. Sri Y.N. Vivekananda, learned Government Pleader for Commercial Tax, opposed the same. 5. The point that arises for consideration in this writ petition is:- Whether the request of the petitioner can be considered? 6. POINT :- The aforesaid order, dated 22.07.2022, of the Hon ble Supreme Court reads as under:- Permission to file Special Leave Petition(s) is allowed. Delay condoned. Having heard learned Additional Solicitor General, learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o stand disposed of. 7. From a reading of the aforesaid order, it is very clear that the assesses are given two months time for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 i.e.., w.e.f. 01.09.2022 to 31.10.2022. Further, the authorities were also directed to see that there would be no technical glitches during the said period. A reading of the said order does not anywhere indicate that the same pertains to a particular assessment year. It appears that any assessee, who intends to file concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 and was denied earlier because of some technical problem, is always at liberty to make use of the said order and upload the relevant forms du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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