2022 (9) TMI 1044

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....br>HON'BLE SHRI JUSTICE SHEEL NAGU AND HON'BLE SHRI JUSTICE DWARKA DHISH BANSAL PETITIONER: SHRISANJAY MISHRA -ADVOCATE RESPONDENT: SHRI DARSHAN SONI - GOVERNMENT ADVOCATE ORDER The issue involved in the present petition is that due to technical glitches, the petitioner was unable to file TRAN-1 during the time when the portal was open. Learned counsel for the petitioner has....

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....in these cases: 1. Goods and Service Tax Network (GSTN) is directed to open common portal for filing concerning forms for availing Transitional Credit through TRAM-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 registered assessee is directed to file the....