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TMI Blog2022 (9) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... has been extended for a further period of four weeks from the date of the order. The time for opening of GST common portal has been extended for a further period of four weeks from the date of the order. As such, petitioner, who could not submit its TRAN-1 application, may submit TRAN-1 application within the window period as per direction of the Apex Court. The case of the petitioner shall accordingly abide by the directions passed by the Apex Court. The writ petition is disposed off. - W.P (T) No. 2562 of 2022 - - - Dated:- 5-9-2022 - HON BLE MR. JUSTICE APARESH KUMAR SINGH AND HON BLE MR. JUSTICE DEEPAK ROSHAN For the Petitioner: M/s. N. K. Pasari, Sidhi Jalan, Advocates For the Resp.-CGST: Mr. Amit Kumar, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n pleased to extend the time for opening of GST common portal for a further period of four weeks from the date of the order. In effect, the common portal shall now be opened by GSTN from 2nd October, 2022 for a period of 60 days. Learned counsel for the petitioner submits that the instant writ petition was filed prior to the directions passed by the Apex Court in the case of Filco Trade Centre Pvt. Ltd. (supra). However, since the case of the petitioner falls within the scope of the directions passed by the Apex Court, petitioner may also be allowed to avail of the window period granted by the Apex Court for filing GST TRAN-1 or revised TRAN-1 application. 3. Learned counsel for the CGST, GSTN and also the State of Jharkhand agree to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appropriate orders thereon on merits after granting appropriate reasonable opportunity to the parties concerned. 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. The Special Leave Petitions are disposed of accordingly. Pending applications, if any, also stand disposed of. 5. In view of the order dated 2nd September, 2022 passed by the Apex Court, the time for opening of GST common portal has been extended for a further period of four weeks from the date of the order. As such, petitioner, who could not submit its TRAN-1 application, may submit TRAN-1 ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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