2022 (9) TMI 1042

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....A Heard learned advocate Mr. A. S. Tripathi for the petitioners and learned advocate Mr. Priyank Lodha for the respondent upon service of copy of the petition in advance. 2. The petitioner No.1 is partnership firm and the petitioner No.2 is partner. The firm is engaged in the business of manufacturing of items of Brass and is registered under the Central Goods and Services Tax Act, 2017. 3. By....

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....ally the TRAN-1 for declaring and transferring Cenvate credit of the aforesaid amount as Inpute Tax Credit (ITC) to the petitioners' electronic credit ledger. 3.2 The third prayer in the further alternative is to direct the respondents in terms of circular No. 39/13/2018 - GST dated 3.4.2018 as well as order No. 1/2020 GST dated 7.2.2020 to facilitate the petitioners in filling the FORM GST TRAN-....

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....vat credit through TRAN-1 and raising such grievance last of the several letters was letter dated 12.3.2020. Thereafter, the present petition with the prayers aforesaid came to be filed. 5. Learned advocates appearing for the respective parties are ad idem that the issue involved and required to be addressed in this petition, has been answered by the Apex Court in case of Union of India and Anr. ....

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....ormation 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 credit and pass appropriate orders thereon on merits after granting appropriate reasonable opportunity to the parties. 5. Thereafter, the allowed Transi....