TMI Blog2022 (12) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... - HC X X X X Extracts X X X X X X X X Extracts X X X X ..... bsp; The direction given by the Apex Court in the aforesaid SLP are reproduced below: Having heard learned Additional Solicitor General, learned counsel appearing for different States and learned counsel appearing for different private parties and having perused the record, we are of the view that it is just and proper to issue the following directions in these cases: 1. Goods and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sitional 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 scrutinizing the claims. The Special Leave Petitions ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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