9911796707
TMI Blog2022 (11) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... the different private parties to avail Transitional Credit. Petitioner, through its respective units/offices registered under CGST Act and/or State Acts, as the case may be, can avail this window and file GST TRAN-1/revised GST TRAN-1 at the units/offices in terms of the Hon ble Supreme Court s order in Filco Trade - GST TRAN-1/revised GST TRAN-1 filed by the units/offices will be basis the manual ISD invoices issued/to be issued by ISD of petitioner subject to aggregate credit cumulatively not exceeding the ISD credit available with petitioner of Rs.13,43,92,019/- as stated by petitioner in its petition - Petition disposed off. - WRIT PETITION NO.437 OF 2020 - - - Dated:- 17-11-2022 - K. R. SHRIRAM A. S. DOCTOR, JJ. Mr. Nand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the normal Service Tax assessed in light of Section 140 (Transitional arrangements for input tax credit) of the CGST Act read with Rule 39 ( Procedure for distribution of input tax credit by Input Service Distributor ) of the CGST Rules. 4. This Court vide order dated 23rd August 2022 in the batch matters led by Unichem Laboratories Limited V/s. Union of India Ors. (Writ Petition No.109 of 2020) and vide a separate order in Apar Industries Limited V/s. Union of India Ors. (Writ Petition No.11539 of 2019) dated 23rd August 2022 had granted appropriate reliefs to petitioners therein who were facing similar issues with respect to transition and distribution of ISDc credit. 5 The Hon ble Apex Court, to aid the assessees ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommittee (ITGRC). 3. GSTN has to ensure that there are no technical glitch during the said time. 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 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. 6. We also intend to adopt the same approach in the present petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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