2022 (9) TMI 1262

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....ndent : Swaroop Oorillasr SC For CBIT And Customs ORDER: PER THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN Heard Mr. Shaik Jeelani Basha, learned counsel for the petitioner; Mr. Swaroop Oorilla, learned counsel for respondents No.1 to 6 and 8; and Mr. B.Mukherjee, learned counsel for respondent No.7. 2. By filing this writ petition under Article 226 of the Constitution of India, petitione....

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....) of the Central Goods and Service Tax Act, 2017; (c) declaring order of the 6th respondent vide CCT Ref. in CCW/GST/74/2015 dated 21.9.2017 as ultra vires Section 140, 164 & 174(2)(c) of the Telangana Goods and Service Tax Act 2017; (d) to declare the action of closing the facility to file Form GST TRAN-1 on the common portal of www.gstgov.in from 28.12.2017 as illegal. ....

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..... 4. Order dated 08.08.2022 passed in W.P.No.15082 of 2018 and batch reads as under: "3. This bunch of writ petitions have been filed before this Court seeking a direction to the respondents to grant further time to the petitioners to file revised Form GST TRAN-1 and TRAN-2 or to file fresh Form GST TRAN-1 and TRAN-2 for various reasons as mentioned in the respective writ petitions. ....

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.... 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 circumstances, any aggrieved registered assessee is directed to file the....