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2022 (11) TMI 1187

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..... )/4828/2021 - -
GST
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 petitioner is challenging the non-grant of transitional credit under Section 140 .....

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..... as submission of Tran-1 and further requested the respondent authorities to assist the petitioner to upload the said data. However, the respondent authorities could not offer any help to the petitioner to accept the Form Tran-1 Online or give credit of the same. As such, the petitioner could not file declaration in Form GST Tran-1 on GSTN Portal electronically, to enable it to claim transitional .....

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..... 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 . states as follows:- "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 dif .....

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..... here 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 re .....

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