https://www.taxtmi.com/caselaws?id=769316 Transition of input tax credit through filing of TRAN-1 was addressed in light of the Supreme Court's direction in Filco Trade Centre, which required aggrieved registered assessees to file or revise the relevant form regardless of prior writ proceedings or ITGRC consideration. Following that order, the department issued Circular No. 180/12/2022-GST and reopened the web portal to permit filing of TRAN-1. The petitioner availed that facility, and the issues raised in the writ petition were thereby resolved, leaving nothing further for adjudication. The appeal was dismissed. en-us Tue, 01 Apr 2025 00:00:00 +0530 Thu, 05 Jun 2025 21:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769316 Transition of input tax credit through filing of TRAN-1 was addressed in light of the Supreme Court's direction in Filco Trade Centre, which required aggrieved registered assessees to file or revise the relevant form regardless of prior writ proceedings or ITGRC consideration. Following that order, the department issued Circular No. 180/12/2022-GST and reopened the web portal to permit filing of TRAN-1. The petitioner availed that facility, and the issues raised in the writ petition were thereby resolved, leaving nothing further for adjudication. The appeal was dismissed. Case-Laws GST Tue, 01 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769316