TMI Blog2022 (12) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... filing concerned forms for availing transitional credit through TRAN-1 TRAN-2 for two months - HELD THAT:- Considering the judgments of the High Courts on the then prevailing peculiar circumstances, any aggrieved registered assessee is directed to file the relevant form or revise the already filed form irrespective of whether the taxpayer has filed writ petition before the High Court or whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Shri Prasanna Prasad, learned counsel appearing for the CGST submits that a similar issue came up before the Apex Court in SLP (C) No.32709-32710/2018 arising out of the order passed by various High Courts and after considering the facts in totality, the Apex Court vide order dated 22.07.2022 has disposed of all the SLPs directing the Goods and Service Tax Network (GSTN) to open comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods 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 months i.e. w.e.f. 01.09.2022 to 31.10.2022. 2. Considering the judgments of the High Courts on the then prevailing peculiar circumstances, any aggrieved registered assessee is directed to file the relevant form or revise the alrea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed of accordingly. Pending applications, if any, also stand disposed of. In view of the aforesaid, the present petition is disposed of in the light of the order passed by the Apex Court with liberty to the petitioner to avail the said benefit during the above period. The petitioner shall be at liberty to appeal thereafter, if occasion so arises. With the aforesaid, the petition stands d ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
