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TMI Blog2022 (8) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... Laws Practice for Petitioners Advocate for the Petitioner. Mr Prasad Pranjape a/w Mr. Sanjeev Nair i/b Lumiere Law Partners for Petitioners. Smt. S.D. Vyas, B-Panel Counsel, for the Respondent-State. Mr. Pradeep S. Jetly, Senior Advocate, a/w Mr. Jitendra Mishra, Mr D.B. Deshmukh, Ms Sangeeta Yadav, Mr Sham Walve for Respondents. Mr Pradeep S. Jetly, Senior Advocate, a/w Mr. Jitendra Mishra, Mr. D.B. Deshmukh, Ms Sangeeta Yadav, Mr Sham Walve and Ms Maya Mujumdar, Advocate for the Respondents. Smt S.D. Vyas, B-Panel Counsel for the Respondent-State. P.C. 1. The present batch of Petitions have been filed in relation to the procedural difficulties / objections raised with regard to distribution and/or utilisation and/or eligibility of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit. The order reads as under :- "O R D E R 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 having perused the record, we are of the view that it is just and proper to issue the following directions in these cases : 1. 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. 2. Considering the judgments of the High Courts on the then prevailing peculiar circumstances, any aggrieved registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ISD of Petitioner subject to aggregate credit not exceeding the ISD credit available with the ISD Petitioner (c) The Central Board of Indirect Taxes and Customs (CBIC), keeping in mind the problems faced by various parties, to issue a clarification, after due deliberation, in relation to the distribution / reporting of ISD credit preferably within 21 days from the date this is Order is uploaded, keeping in mind the approach adopted by the Hon'ble Supreme Court of India in Filco Trade (Supra). Petitioners, may, if so advised, approach the CBIC in this regard. (d) The concerned officers are given 90 days thereafter to verify the veracity of the claim/ Transitional Credit and pass appropriate orders thereon on merits after granting appropr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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