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2022 (11) TMI 551

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..... 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 - Petition disposed off. - W.P (T) No. 2560 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 For the Resp.-State : Mr. Ashok Kumar Yadav, Sr.S.C.-I For the Resp.-U.O.I : Mr. Prashant Pallav, ASGI ORDER Petitioner prays for a direction upon the Respondent Authorities to allow the petitio .....

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..... 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 the submission that the case of the petitioner is covered by the directions passed by the Apex Court in the case of Filco Trade Centre Pvt. Ltd. (supra) . 4. We have considered the submission o .....

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..... onic 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 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 accordingly dis .....

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