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TMI Blog2022 (8) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... propriate action in accordance with law will be taken. The statement is accepted. The writ petition stands disposed of without examining the rival claims on merits. - STAMP NUMBER MAIN NO. 1312 OF 2020(F) - - - Dated:- 3-8-2022 - DIPANKAR DATTA, CJ M. S. SONAK, J. Mr. Parth Praikh, Advocate for the Petitioner. Ms. Asha Desai, Senior Central Govt. Standing Counsel for the Respondents. P.C.:- 1. By instituting this writ petition, the petitioner claims the following relief: a) Issue a writ in the nature of Certiorari, or order or directions in the nature of certiorari or any other writ, order or direction of like nature, under the inherent power of this Hon ble High Court under Article 226 of the Indian Constit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CGST Rules is ultra vires the provision of Section 140 and Section 174 of the CGST Act, 2. Our attention has been drawn by learned advocates appearing for the parties to an order dated 22nd July 2022 passed by the Supreme Court of India in a batch of Special Leave Petitions, with Petition(s) for Special Leave to Appeal (C) No(s). 32709-32710/2018 being the lead matters. The order of the Supreme Court reads as follows: UPON hearing the counsel the Court made the following ORDER Permission to file Special Leave Petition(s) is allowed. Delay condoned. Having heard learned Additional Solicitor General, learned counsel appearing for different States and learned counsel appearing for different private parties and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d take care of the immediate grievance of the petitioner. In view thereof, it is observed that it would be open to the petitioner to file the appropriate form for availing the Transitional Credit during the period the portal is made available, i.e., from 01/09/2022 to 31/10/2022. 4. We record the statement of Ms. Desai, learned senior Central Government counsel appearing for the respondents that if the petitioner avails the facility of filing the concerned forms through the common portal within the stipulated period in terms of the aforesaid order of the Supreme Court, appropriate action in accordance with law will be taken. The statement is accepted. 5. In view of the above, the writ petition stands disposed of without examining the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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