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2022 (8) TMI 462 - HC - GSTDirection to open common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 - transitional credit - HELD THAT - In view of the fact that opportunity to file the TRAN-1 and TRAN-2 Forms, has been opened to all concerned parties for a period of two months from 01.09.2022 to 31.10.2022, the grievance raised by the petitioner in this writ petition has been ventilated. Petition disposed off.
Issues involved: Resolution of issues in a writ petition based on directions from the Supreme Court regarding the opening of a common portal for filing forms for availing Transitional Credit under Goods and Service Tax Network (GSTN).
Analysis: The High Court judgment refers to directions given by the Supreme Court in a Special Leave to Appeal case, instructing the GSTN to open a common portal for filing forms for availing Transitional Credit through TRAN-1 and TRAN-2 for a specific period of two months starting from 01.09.2022. This direction was issued after considering submissions from various parties and the need to address the prevailing circumstances effectively. Furthermore, the judgment mandates that any aggrieved registered assessee should be allowed to file or revise the relevant form, regardless of whether they had filed a writ petition before the High Court or whether their case had been decided by the Information Technology Grievance Redressal Committee (ITGRC). This provision aims to ensure that all concerned parties have the opportunity to address their grievances and claim transitional credit appropriately. Additionally, the GSTN is directed to ensure the absence of technical glitches during the specified period for filing the forms. The concerned officers are granted 90 days post-verification to assess the claims for transitional credit and pass suitable orders, providing a reasonable opportunity to the parties involved. The judgment emphasizes the importance of reflecting the allowed Transitional credit in the Electronic Credit Ledger promptly. Moreover, the GST council is authorized to issue guidelines to field formations for scrutinizing the claims if deemed necessary. The judgment concludes by disposing of the Special Leave Petitions and any pending applications related to the matter. The writ petition before the High Court is resolved as the petitioner's grievance has been addressed by the opening of the filing window for TRAN-1 and TRAN-2 Forms for the specified period.
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