2022 (9) TMI 481

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....r / Decisions)<br>Dated:- 5-9-2022<br>W. P (T) No. 2562 of 2022 - -<br>GST<br>HON'BLE MR. JUSTICE APARESH KUMAR SINGH AND HON'BLE MR. JUSTICE DEEPAK ROSHAN For the Petitioner: M/s. N. K. Pasari, Sidhi Jalan, Advocates For the Resp.-CGST: Mr. Amit Kumar, Advocate For the Resp.-State: Mr. Ashok Kumar Yadav, Sr. S.C.-I For the Resp.-U.O.I Mr. Prashant Pallav, ASGI Petitioner prays for ....

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....r has been decided by Information Technology Grievance Redressal Committee (ITGRC). The Goods and Service Tax Network (GSTN) has been directed to open common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months w.e.f 01.09.2000 to 31.10.2022 vide judgment dated 22nd July, 2022. It is submitted that by order dated 2nd September, 2022 passed on ....

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....ised TRAN-1 application. 3. Learned counsel for the CGST, GSTN and also the State of Jharkhand agree to the submission that the case of the petitioner is covered by the directions passed by the Apex Court in the case of Filco Trade Centre Pvt. Ltd. (supra). 4. We have considered the submission of learned counsel for the parties. We have also gone through the judgment rendered by the Apex Cou....

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....rrespective of whether the taxpayer has filed writ petition before the High Court or whether the case of the taxpayer has been decided by Information Technology Grievance Redressal Committee (ITGRC). 3. GSTN has to ensure that there are no technical glitch during the said time. 4. The concerned officers are given 90 days thereafter to verify the veracity of the claim/transitional....