2022 (9) TMI 987

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....ON No. 17273 OF 2022(T-RES) - -<br>GST<br>HON&#39;BLE MR. JUSTICE S.R. KRISHNA KUMAR Petitioner (By Sri. K.M. Shivayogiswamy., Advocate) Respondents (By Sri. Hema Kumar., AGA For R-1, R-2, R-3, R-5 & R-6 Sri. Jeevan. J. Neeralgi., Advocate For R-4 & R-7) ORDER Learned AGA accepts notice for respondent Nos.1, 2, 3, 5 and 6. Sri. Jeevan J. Neeralgi, learned counsel accepts notice for respondent....

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....eiterating the various contentions urged in the Memorandum of Petition and referring to the documents produced by the petitioner, learned counsel for the petitioner submits that the issue involved in the present petition is directly covered by the decision of the Apex Court in the case of Union of India Vs. Filco Trade Centre Pvt. Ltd. and another passed in Special Leave to Appeal (C) No(s).32709-....

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....ecord, we are of the view that it is just and proper to issue the following directions in these cases: 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....

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....es to the field formations in scrutinizing the claims. The Special Leave Petitions are disposed of accordingly. The Special Leave Petitions are disposed of accordingly, Pending applications, if any, also stands disposed of." 7. Under these circumstances, I deem it just and appropriate to dispose of this petition directing the concerned respondents to permit the petitioner to avail input tax....