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TMI Blog2022 (8) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... d Secondary Higher Education Cess - HELD THAT:- The issue involved and required to be addressed in this petition has been answered by the Apex Court in case of UNION OF INDIA ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. ANR. [ 2022 (7) TMI 1232 - SC ORDER] where it was held that Goods and Service Tax Network (GSTN) is directed to open common portal for filing concerned forms for availing Transitional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... & Higher Education Cess by allowing the petitioners to manually file Form GST TRAN-1; (ii) to direct the respondents to credit Rs. 43,73,628/- (Rupees Forty Three Lakhs Seventy Three Thousand Six Hundred and Twenty Eight only) towards unutilised accumulated CENVAT credit balance of the Education Cess and Secondary & Higher Education Cess, directly in the Electronic Credit Ledger of the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondents to transmit the said amount. 4. The petitioner wants to file 'Form GST Tran-I' to enable the petitioner to claim the carried forward eligible duties of CENVAT/ Input Tax Credit on account of Service Tax, Central Excise and Gujarat Value Added Tax on the appointed day i.e 30.6.2017 in terms of Section 140 of the Goods and Services Tax Act, 2017 read with Rule 117 of the Central Goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice 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. 2. Considering the judgments of the High Courts on the then prevailing peculiar circumstances, any aggrieved registered assessee is directed to file the relevant form or revise the already filed form i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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