9911796707
TMI Blog2022 (12) TMI 1027X X X X Extracts X X X X X X X X Extracts X X X X ..... , has held that 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. It is deemed just and appropriate to dispose of this petition also in terms of the orders and directions issued by the Apex Court - petition disposed off. - WRIT PETITION No.5879 OF 2018 (T-TAR) - - - Dated:- 3-11-2022 - HON'BLE MR. JUSTICE S.R. KRISHNA KUMAR Petitioner (By Sri. V. Raghuraman, Senior Counsel For Sri. Bhanu Murthy J.S., Advocate) Respondents (By Sri. Jeevan J. Neeralagi., Advocate) ORDER In this petition, petitioner has sought for the following reliefs: a) To issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcumstances of the case including costs of this petition. 2. Heard learned Senior Counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. Though several contentions have been urged by both sides in support of their respective claims, it is relevant to state that during pendency of the present petition, the Apex Court in the case of Union of India and another Vs. Filco Trade Centre Pvt. Ltd. another (2022) 142 Taxmann.com 89 (SC), has issued the following directions: Having heard learned Additional Solicitor General, learned counsel appearing for different States and learned counsel appearing for different private parties and having perused the record, we are of the view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Portal for a further period upto 30.11.2022 vide order dated 02.09.2022, which reads as under: 1. Heard Mr.N.Venkatraman, learned Additional Solicitor General appearing on behalf of the applicant/petitioner. 2. The time for opening the GST Common Portal is extended for a further period of four weeks from today. 3. It is clarified that all questions of law decide by the respective High Courts concerning section 140 of the Central Goods and Services Tax Act, 2017 read with the corresponding Rule/Notification or direction are kept open. 4. Application seeking extension of time is accordingly allowed. 5. Miscellaneous Applications stands disposed of. 5. Both the aforesaid orders passed by the Apex Court will indi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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