2025 (4) TMI 421

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W. A. (MD)No. 1279 of 2021 AND C. M. P. (MD)No. 5380 of 2021 - -
GST
Honourable Mr. Justice G. R. Swaminathan And Hon'ble Mr. Justice M. Jothiraman For the Appellant : Mr. R. Nandha Kumar, Standing counsel. For the R-1 : Mr. N. Sudalaimuthu For the R-2 & R-3 : Mr. R. Suresh Kumar, Additional Government Pleader JUDGMENT G.R.SWAMINATHAN, J. Heard both sides. 2. The case on hand .....

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..... e Hon'ble Supreme Court in the decision reported in 2022 (7) TMI 1232 (Union of India & Another V. FILCO Trade Centre Pvt. Ltd. & Another) gave the following direction:- "... 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 that it i .....

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..... iven 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 required GST Council may also issue appropriate guidelines to the field formations in scr .....

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