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TMI Blog2022 (9) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... 0, 12344 of 2020, 10651 of 2020, 10652 of 2020, 8325 of 2020, 8805 of 2020, 9233 of 2020, 9897 of 2020, 10734 of 2020, 10213 of 2020, 11100 of 2020, 10993 of 2020, 10983 of 2019, 11338 of 2020, 11336 of 2020, 11340 of 2020, 14465 of 2020, 12510 of 2020, 16006 of 2021, 13032 of 2020, 13069 of 2020, 13966 of 2020, 13193 of 2020, 13154 of 2020, 15689 of 2019, 15695 of 2019, 14666 of 2019, 16106 of 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 117 of the Central Goods and Services Tax Rules, 2017. It is prayed to declare that the due date contemplated under the aforesaid Rule to claim the transitional credit being procedural in nature is therefore directory and not mandatory. The petitioners want to be permitted to file GST Tran - I electronically or manually to claim the CENVAT/ Input Credit. 2. Noticing the basic facts in brief fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n answered by the Apex Court in case of Union of India and anr vs. Filco Trade Centre Pvt. Ltd and anr in Special Leave to Appeal No. 32709-327010 of 2018 and another allied matters decided on 22.07.2020. 4. The Supreme Court issued the following directions disposing of the Special Leave to Appeal: "1. Goods and Service Tax Network (GSTN) is directed to open common portal for filing concerned f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portunity to the parties. 5. Thereafter, the allowed Transitional credit is to be reflected in the Electronic Credit Ledger. 6. If required GST Council may also issue appropriate guidelines to the field formations in scrutinizing the claims." 5. It goes without saying that the aforesaid decision of the Supreme Court shall govern the right of the parties. All the petitions are accordingly disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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