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TMI Blog2023 (2) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... be well open to the appellant to revise its TRAN-1 and TRAN-2 returns and the verification can be done by the respondents/department. The learned advocate for the appellant submitted that there are certain observations made by the learned Single Bench, which may be an obstacle for the appellant to avail the appropriate benefit. The appellant need not have any apprehension since the Hon ble Sur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the appellant and also various contentions have been advanced by the learned Government Counsel. We need not labour much to take a decision in this appeal in the light of the order passed by the Hon ble Supreme Court in the case of Union of India Anr.-vs. FILCO Trade Centre Pvt. Ltd. Anr. in Special Leave Petition (C) No(s.)-32709- 32710/2018 dated 22nd July, 2022 . In the said decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tances, any aggrieved registered assessee is directed to file the relevant form or revise the already filed form irrespective of whether the taxpayer has filed writ petition before the High Court or whether the case of the taxpayer has been decided by Information Technology Grievance Redressal Committee (ITGRC). 3. GSTN has to ensure that there are no technical glitch during the said time. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The learned advocate for the appellant submitted that there are certain observations made by the learned Single Bench, which may be an obstacle for the appellant to avail the appropriate benefit. The appellant need not have any apprehension since the Hon ble Surpeme Court has passed the above order, which supersedes all directions issued earlier by various High Courts. Therefore, the observation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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