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2022 (8) TMI 754

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..... GST Council, Goods & Services Tax Network
GST
2022 (8) TMI 754 - MADRAS HIGH COURT - TMI
MADRAS HIGH COURT - HC
Dated:- 28-7-2022
W.P.No.35373 of 2019 - -
GST
Inability in filing of form TRAN-I and uploading of the same - transition and utilization/availment of credit - HELD THAT:- In the case of UNION OF INDIA ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. ANR. [ 2022 (7) TMI 1232 .....

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..... to R5 & R7 : Mr.Venkataswamy Babu Senior Panel Counsel for R6. ORDER This matter was heard in detail and allowed on 05.07.2022 setting out a detailed procedure by which the petitioner and the respondents were to coordinate with each other to facilitate filing of form TRAN-I and uploading of the same. While this is so, the Hon'ble Supreme Court has considered the cases of several aggrieved a .....

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..... egistered 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 the case of the taxpayer has been decided by Information Technology Grievance Redressal Committee (ITGRC). 3. GSTN has to ensure that there are no technical glitch during the said time. 4. The concerned officers .....

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..... his writ petition with liberty to avail the benefit of the judgement of the Supreme Court in Filco Trade Centre Pvt. Ltd. and another. It is thus, and at their instance that this matter is listed today under the caption 'for clarification'. 4.Mr.Raghavan Ramabadran, learned counsel for the petitioner has made an endorsement along the aforesaid lines and acceding to the request made, this .....

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