2022 (9) TMI 256

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..... ncerned forms for availing transitional credit through TRAN-1 TRAN-2 - HELD THAT:- Apex Court in UNION OF INDIA ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. ANR. [ 2022 (7) TMI 1232 - SC ORDER] has disposed of all the SLPs directions directing the Goods and Service Tax Network (GSTN) to open common portal for filing concerned forms for availing transitional credit through TRAN-1 TRAN-2 for t .....

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..... ising out of the order passed by various High Courts and after considering the facts in totality, the Apex Court vide order dated 22.07.2022 has disposed of all the SLPs directions directing the Goods and Service Tax Network (GSTN) to open common portal for filing concerned forms for availing transitional credit through TRAN-1 TRAN-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022, therefore .....

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..... 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 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 T .....

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