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TMI Blog2022 (9) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... -1 - transitional credit - HELD THAT:- In the case of UNION OF INDIA ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. ANR. [ 2022 (7) TMI 1232 - SC ORDER] , the apex Court in an attempt to resolve the piquant situation prevailing around the nation where assessees were deprived due to technical glitche to avail filing of forms for availing Transitional Credit through TRAN-1 and TRAN-2, directed for op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... technical glitches, the petitioner was unable to file TRAN-1 during the time when the portal was open. Learned counsel for the petitioner has relied upon the final order rendered on 22.07.2022 in the case of Union of India and another vs. Filco Trade Centre Pvt. Ltd Another , whereby the apex Court in an attempt to resolve the piquant situation prevailing around the nation where asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 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 Technology Grievance Redressal Committee (ITGRC) 3 . GSTN ..... X X X X Extracts X X X X X X X X Extracts X X X X
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