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TMI Blog2022 (11) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... s for availing Transitional Credit through TRAN-1 and TRAN-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022. In terms of the Circular No. 180/12/2022-GST dated 09.09.2022, the time period for availing transitional credit through Tran- Tran-2 has been extended up to 30.11.2022. The writ petition is disposed of to enable the petitioner to take the benefit of the order. - WP(C)/4828/2021 - - - Dated:- 23-11-2022 - HONOURABLE MR. JUSTICE MICHAEL ZOTHANKHUMA FOR THE PETITIONER : MS. M L GOPE FOR THE RESPONDENT : ASSTT.S.G.I. APPEARING FOR UNION OF INDIA AND 5 ORS. ORDER Heard Ms. M.L. Gope, learned counsel for the petitioner as well as Mr. S.C. Keyal, learned Standing Counsel for the GST. 2. The petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Goods and Services Tax Rules, 2017 (hereinafter referred to as CGST Rules). 4. The petitioner s counsel submits that the writ petition can be disposed of in terms of the order dated 22.07.2022 passed by the Apex Court in Union of India Anr v. Filco Trade Centre Pvt. Ltd Anr . and the Circular No. 180/12/2022-GST dated 09.09.2022, issued by the Govt. of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing. 5. Mr. S.C. Keyal, learned Standing Counsel for the GST also submits that he has got no quarrel with the submission made by the petitioner s counsel. 6. The order dated 22.07.2022 passed by the Apex in Union of India Anr v. Filco Trade Centre Pvt. Ltd Anr . state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate guidelines to the field formations in scrutinizing the claims. The Special Leave Petitions are disposed of accordingly. Pending applications, if any, also stands disposed of. 7. In terms of the Circular No. 180/12/2022-GST dated 09.09.2022, the time period for availing transitional credit through Tran- Tran-2 has been extended up to 30.11.2022. 8. In view of the submissions made by the counsels for the parties and as per their agreement, the writ petition is disposed of to enable the petitioner to take the benefit of the order dated 22.07.2022 passed by the Apex Court in Union of India Anr v. Filco Trade Centre Pvt. Ltd Anr . and the Circular No. 180/12/2022-GST dated 09.09.2022. - - TaxTMI - TMITax - GST ..... X X X X Extracts X X X X X X X X Extracts X X X X
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