2022 (11) TMI 917

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....22 (11) TMI 917 - MADRAS HIGH COURT - TMI<br>MADRAS HIGH COURT - HC<br>Dated:- 11-10-2022<br>W. P(MD). No. 17716 of 2019 - -<br>GST<br>Honourable Mr.Justice Mohammed Shaffiq For the Petitioner : Mr.Raja.Karthikeyan For the R1 & R4 : Mr.R.Nandha Kumar Senior Standing Counsel Assisted by Mrs.S.Ragaventhre Junior Standing Counsel For the R2 & R3 : Mr.T.Amjad Khan Government Advocate ORDER This w....

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.....2022 is extracted below: "In light of the recent judgment of the Hon&#39;ble Supreme Court in the case of Union of India and another V. Filco Trade Centre Pvt. Ltd. and another (SLP (C) Nos.32700 - 32710 of 2018 dated 22.07.2022), learned counsel for the petitioner, on instructions from the petitioner, would convey that the petitioner is inclined to avail the benefit extended to the assessees i....

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.... 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 concerned. 5. Thereafter, the allowed Transitional credit is to be reflected in the Electron....