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TMI Blog2022 (9) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... b Vox Law for Petitioners in WP/1479/2019. Mr Vikram Nankani, Senior Advocate a/w Mr Jitendra Motwani and Mr Nishant Shah i/b Economic Laws Practice for Petitioner in WP/262/2019. Mr Prasad Paranjape a/w Mr Sanjeev Nair i/b Lumiere Law Partners for Petitioner in WP/1646/2022. Mr Pradeep S. Jetly, Senior Advocate a/w Mr. Dhananjay B. Deshmukh for Respondent Nos. 1, 4 & 5 in WP/109/2020. Ms. P.S. Cardozo a/w Ms. Ruju R. Thakker for Respondent Nos. 2 to 5 in WP/1479/2019. Mr. Padmakar Patkar a/w Mr. Karan Adik for Respondent Nos. 2 to 4 in WP/2786/2021. Mr. Jitendra B. Mishra a/w Ms. Maya Majumdar for Respondent Nos. 1, 2, 3 and 7 in WP/262/2019. Mr Jitendra B. Mishra and Mr. Dhananjay B Deshmukh for Respondent Nos. 1, 2,4 and 7 in WP/1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atters in Union of India & Another Vs Filco Trade Centre Pvt. Ltd. & Another 2022 (7) TMI 1232 directed the GST Network to open the common portal to file/rectify TRAN-1 and TRAN-2 for a period of two months, i.e., with effect from 1st September, 2022 to 31st October, 2022 to enable the different private parties to avail Transitional 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 : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the case may be, can avail this window and file GST TRAN-1/revised GST TRAN-1 at the units/offices between 01.09.2022 to 31.10.2022 in terms of the Hon'ble Supreme Court's order in Filco Trade (Supra) (b) The GST TRAN-1/ revised GST TRAN-1 filed by the units/offices will be basis the manual ISD invoices issued / to be issued by 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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