TMI Blog2022 (11) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 during the relevant period. Petition allowed. - WRIT PETITION No.944 of 2021 - - - Dated:- 25-8-2022 - HONOURABLE SRI JUSTICE C.PRAVEEN KUMAR AND HONOURABLE SRI JUSTICE A.V.RAVINDRA BABU Sri Battu Srinivasa Rao, learned counsel for the petitioner, Sri N. Harinath, learned Assistant S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it to the notice of the respondents herein with regard to the technical glitches as mentioned in the notification issued in the month of April, 2018 as illegal, arbitrary, unjust, improper and violative of principles of natural justice and pass 3. Though various grounds are raised in the writ petition, learned Senior 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:- Wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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. The Special Leave Petitions are disposed of accordingly. Pending applications, if any, also 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 pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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