2023 (1) TMI 377

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..... tioner would submit that in view of the directions contained therein, the respondent authorities are required to open the Tran I and Tran 2 for transactional credit between 01.09.2022 and 31.10.2022 and in view of the covered judgment, necessary directions may be issued to the respondents. A copy of the said judgment is also furnished to the learned Senior Standing Counsel and he has not dispu .....

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..... nterest for not filing Tran 2 forms which in fact the petitioner tried on 16.08.2018, 20.09.2018 and 15.11.2018 but failed and the mistake of the petitioner in filing Tran 1 form by wrongly stating in the central excise column as Yes instead of No as illegal, arbitrary, unjust, improper, being the GST Act is new Act and direct the respondents to open Tran - 2 form or accept the Tran 2 fo .....

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..... Tran 2 for transactional credit between 01.09.2022 and 31.10.2022 and in view of the covered judgment, necessary directions may be issued to the respondents. A copy of the said judgment is also furnished to the learned Senior Standing Counsel and he has not disputed about the judgment covering the facts of the case. 4. Having regard to the above and due to the information submitted by both pa .....

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