TMI Blog2023 (3) TMI 1409X X X X Extracts X X X X X X X X Extracts X X X X ..... it was held by High Court that 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 months i.e. w.e.f. 01.09.2022 to 31.10.2022. HELD THAT:- This Court is of the opinion that the course adopted in the impugned order does not commend to us, more so having regard to the fact that the writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Aakansha Kaul, Adv. And Mr. Anmol Chandan, Adv. For Respondent: Mr. Abhishek Vikas, AOR, Mr. Tarun Gulati, Sr. Adv., Mr. Kumar Visalaksh, Adv., Mr. Udit Jain, Adv., Mr. Archit Gupta, Adv. And Mr. Ajitesh Dayal Singh, Adv. ORDER Delay condoned. After hearing counsel for the parties and considering the impugned judgment, this Court is of the opinion that the course adopted in the impugned order does ..... X X X X Extracts X X X X X X X X Extracts X X X X
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