2022 (11) TMI 321

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..... EN KUMAR AND HONOURABLE SRI JUSTICE A.V.RAVINDRA BABU Sri Battu Srinivasa Rao, learned counsel for the petitioner, Sri N. Harinath, learned Assistant Solicitor General for Customs, Central Excise, Service Tax & Central Goods and Services Tax and Union of India appearing for respondent Nos.1, 4 and 6, Sri Y.N. Vivekananda, learned Government Pleader for Commercial Tax appearing for respondent .....

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..... ndamus declaring the inaction on the part of the respondents in not enabling Form GST TRAN-1 of the Petitioner through GST portal for claiming the transitional credit available in VAT returns to a tune of Rs.19,03,557/- as on 30.06.2017 as a result of which the respondents are not considering the periodical returns filed by the Petitioner as per the GST Act, 2017 and the notifications issued in th .....

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..... t of the petitioner can be considered?" 6. POINT:- The aforesaid order, dated 22.07.2022, of the Hon'ble Supreme Court reads as under:- "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 r .....

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..... . 4. The concerned officers are given 90 days thereafter to verify the veracity of the claim/transitional credit and pass 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 guidel .....

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..... hnical problem, is always at liberty to make use of the said order and upload the relevant forms during the relevant period. 8. Following the aforesaid order of the Hon'ble Supreme Court and in terms thereof, this Writ Petition is allowed to the said extent alone. There shall be no order as to costs. Miscellaneous petitions pending, if any, in this Writ Petition shall stand closed.
Case laws .....

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