2022 (8) TMI 754

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....GST Council, Goods & Services Tax Network<br>GST<br>2022 (8) TMI 754 - MADRAS HIGH COURT - TMI<br>MADRAS HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 28-7-2022<br>W. P. No. 35373 of 2019 - -<br>GST<br>Honourable D R. Justice Anita Sumanth For the Petitioner : Mr.Raghavan Ramabadran For the Respondents : Mr.A.P.Srinivas Senior Standing Counsel for R1 to R5 & R7 : Mr.Venkataswam....

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....ssessees, the benefit of the following directions: "1.Goods and Service Tax Network (GSTN) is directed to open common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022. 2. Considering the judgments of the High Courts on the then prevailing peculiar circumstances, any aggrieved registere....

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....e field formations in scrutinizing the claims." 3.In light of the aforesaid directions, specifically direction No.2 that permits 'any aggrieved registered assessee' to avail the relief of transition, the petitioner prefers to approach the authorities taking benefit as extended by the Hon&#39;ble Supreme Court. It thus prays that the order passed on 05.07.2022 be recalled and the petitioner be p....