2022 (12) TMI 811

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GST
Direction to open common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN- 2 - HELD THAT:- In view of the fact that opportunity to file the TRAN-1 and TRAN-2 Forms has been opened to all concerned parties for a period of two months from 01.09.2022 to 31.10.2022 and as the said period has further been extended till 30.11.2022 by virtue of Circula .....

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..... the record, we are of the view that it is just and proper to issue the following directions in these cases: 1. Goods and Service Tax Network (GSTN) is directed to open common portal for filing concerned forms 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. 2. Considering the judgments of the High Court on the then prevailing pec .....

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..... 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." In view of the fact that opportunity to file the TRAN-1 and TRAN-2 Forms has been opened to all concerned parties for a period of two months from 01.09.2022 to 31.10.20 .....

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