2022 (8) TMI 48

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..... Sukalpa Seal ..... for the appellant. Mr. Akshat Agarwal ... for the respondents. JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) Re: I.A. CAN 1 of 2022 1. This application has been filed to condone the delay of 643 days in filing the instant appeal. 2. We have heard Mr. K. K. Maiti, learned counsel appearing for the appellant and Akshat Agarwal, learned counsel appea....

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....etition (C ) No(s).32709-32710/2018 dated 22nd July, 2022 has issued comprehensive direction with regard to availing of transitional credit through TRAN 1 and TRAN 2. The order passed by the Hon'ble Supreme Court is as follows:- "Having heard learned Additional Solicitor General, learned counsel appearing for different States and learned counsel appearing for different private parties and having....

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....ring the said time. 4. The concerned officers are given 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 ....