TMI Blog2022 (11) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... ) TMI 917 - MADRAS HIGH COURT - TMI - Seeking direction to 1st Respondent to enable the Petitioner to file GST TRAN 1 electronically and treat it as filed in accordance with law - HELD THAT:- The issue stands covered by the order of this Court in the case of he issue stands covered by the order of this Court in the case of M/S. A-ONE TILES REP. BY ITS PROPREITOR, MRS. REKHA JAIN, M/S. ARIHANT M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER This writ petition is filed praying for a writ of Mandamus directing the 1st Respondent to enable the Petitioner to file GST TRAN 1 electronically and treat it as filed in accordance with law. 2. It is submitted by the learned counsels for both the parties that the issue stands covered by the order of this Court in the case of M/s.A-One Tiles and M/s.Arihant Marble, Represente ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit extended to the assessees in the aforesaid order. An endorsement is also made to the aforesaid effect. 2. The Hon'ble Court, has, in the aforesaid matter, issued a series of directions as extracted below: 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 month ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 3. In specific, direction No.2 permits 'any aggrieved registered assessee' to file a form seeking Transitional credit or revision thereof. 3. The Writ Petition stands disposed of on the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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