TMI Blog2022 (11) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... time thereafter to verify the veracity of the claim/transitional credit and to pass appropriate orders thereafter. Supreme Court has also directed that the allowed transitional credit should be reflected in the electronic credit ledger. It would be in the interest of justice if the petitioner is allowed to upload table 2 of Form GST TRAN 3 within the aforesaid period which will however be subject to due verification of the respondents - Petition disposed off. - Writ Petition No.18233 of 2019 - - - Dated:- 1-11-2022 - Hon ble The Chief Justice Ujjal Bhuyan And Hon ble Sri Justice C.V.Bhaskar Reddy For the Petitioner : Karan Talwar For the Respondent : Assistant Solicitor General Of India ORDER PER THE HON BLE THE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST regime to the Petitioner and (e) or to allow the Petitioner to claim credit of Rs.1,22,06,002/- in Form GSTR-3B and pass such further orders as this Hon ble Court may deem fit and proper in the circumstances of the case. 3. However in the hearing today, learned for the petitioner submits that he would confine to prayer (b) only. As extracted above, prayer (b) relates to action of the respondents in closing the facility in the common portal of www.gst.gov.in to file Form GST TRAN 3. 4. It may be mentioned that Government of India in the Ministry of Finance (Department of Revenue) had issued Notification No.21/2017 - Central Excise (N.T.) dated 30.06.2017 in exercise of the powers conferred by Sub-rule (2) of Rule 15 of the CENVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y not be necessary for us to delve deep into the rival contentions, in as much as Supreme Court in Union of India vs. Filco Trade Centre Pvt. Ltd. 2022 SCC OnLine SC 912 has directed Goods and Service Tax Network (GSTN) to open the common portal for filing concerned forms for availing transitional credit through TRAN-1 and TRAN-2 for two months with effect from 01.09.2022 to 31.10.2022 now extended to 30.11.2022. Further, GSTN has been directed to ensure that there are no technical glitches during the extended period. Concerned officials have been given 90 days time thereafter to verify the veracity of the claim/transitional credit and to pass appropriate orders thereafter. Supreme Court has also directed that the allowed transitional c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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