2023 (1) TMI 183

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..... iled without filing form TRAN-1 on the basis of the GSTR 3B - HELD THAT:- Despite the fact that form TRAN-1 has been filed on the strength of the directions/ orders of the Hon'ble Supreme Court, the 2nd Respondent issued a communication on 23.09.2022, thereafter, there has been oral communication requesting the Petitioner to appear for the purpose of adjudicating the show cause notice. Thi .....

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..... .P.(MD)Nos.20819 and 20820 of 2022 - - - Dated:- 25-11-2022 - Honourable Mr.Justice Mohammed Shaffiq For the Petitioner : Mr.Hari Radhakrishnan For the Respondents : Mr.P.Subbaraj Special Government Pleader for R1, Mr.R.Nandakumar Senior Standing Counsel Assisted by Mrs.S.Ragaventhree Junior Standing Counsel ORDER This Writ Petition has been filed challenging the impugned show .....

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..... cted hereunder: 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 Service Tax Network (GSTN) is directed to open a common portal for filing co .....

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..... iate 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. 3. The learned counsel for the Petitioner further submitted that form TRAN-1 was filed by the Petitioner on 11.10.2 .....

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..... claim of transition credit under form TRAN-1 that is now filed. 5. With the above observations, this Writ Petition is disposed of. This would not preclude the 2nd Respondent after deciding on the transition credit claimed in Form TRAN-1 to proceed with the show cause notice, if circumstances warrant and pass orders in compliance with the procedures contemplated / prescribed in law. Though norm .....

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