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of <h1>Respondent directed to enable TRAN-1 revision and open portal for TRAN-2 filing per SC directive; appeal disposed</h1> <h3>UNION OF INDIA, THE GST COUNCIL, THE PRINCIPAL COMMISSIONER, GOODS AND SERVICES TAX NETWORK, THE NODAL OFFICER, GOODS AND SERVICES TAX NETWORK, THE ASSISTANT COMMISSIONER, OFFICE OF THE PRINCIPAL COMMISSIONER CENTRAL TAX & CENTRAL EXCISE, THE ASSISTANT COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS Versus M/s. G & C INFRA INNOVATIONS, THRISSUR, THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM</h3> HC directed the competent respondent to facilitate revision of FORM GST TRAN-1 and to enable filing of FORM GST TRAN-2 by making necessary arrangements, ... Direction to competent respondent to facilitate revising of FORM GST TRAN-1 submitted by the petitioner and to file FORM GST TRAN-2 by making necessary arrangements - HELD THAT:- The issue raised in this appeal is already concluded by the judgment of the Hon’ble Supreme Court in UNION OF INDIA VERSUS FILCO TRADE CENTRE PVT. LTD. [2019 (4) TMI 657 - SC ORDER]. In which it was directed that the Goods and Services Tax Network (GSTN) is directed to open a common portal for filing concerned forms for availing transitional credit through 5 TRAN-1 and TRAN-2 for two months with effect from 01.09.2022 to 31.10.2022. In view of the said direction of the Apex Court, nothing survives in the writ appeal and the same is disposed of in tune with the judgment of the Apex Court. Appeal disposed off. The single Judge set aside Ext. P7 and 'directed the competent respondent to facilitate revising of FORM GST TRAN-1 submitted by the petitioner on 01.09.2017 and to file FORM GST TRAN-2 by making necessary arrangements on the web portal and if the same is not possible, permit the manual filing of such return ... within a period of two months.' The appellants challenged that order. The appeal was disposed on the ground that the Supreme Court in SLP Nos. 32709 & 32710 of 2018 has already directed that the 'Goods and Services Tax Network (GSTN) is directed to open a common portal for filing concerned forms for availing transitional credit through S TRAN-1 and TRAN-2 for two months with effect from 01.09.2022 to 31.10.2022.' In view of that Apex Court direction, the grievance in the writ appeal no longer survives and the appeal was accordingly disposed of in conformity with the Supreme Court's order.
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