2022 (9) TMI 987

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....r>Dated:- 2-9-2022<br>WRIT PETITION 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, le....

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....Nos.4 and 7 and perused the material on record. 4. In addition to reiterating 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 Pv....

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....ent States and learned counsel appearing for different private parties and having perused the record, 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....

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....tional credit is to be reflected in the Electronic Credit Ledger. 6. If required GST Council may also issue appropriate guidelines 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....