2022 (9) TMI 1262

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.... 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, petitioner has prayed for the following reliefs: "(a....

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....laring 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. (e) to direct the respondent No.1 and 4 to accept the Form GST TRAN-1 manually ....

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.... 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. 4. The writ petitions were extensively heard on 20.07.2022 and was reserved for judgment. In the meanwhil....

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....ailing 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 relevant form or revise the already filed form irrespective of whether the taxpayer has filed writ petition before the High Court or whethe....