2022 (12) TMI 1027

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....rovisions of Section 140(3) clause (iv) of CGST Act, 2017 and other provisions insofar as it relates transitional provisions for input tax credit for the First Stage Dealer which is enclosed as Annexure-A, as unreasonable, arbitrary, discriminatory and disproportionate, hence violative of Article 14 and 19(1)(g) besides being confiscatory and violative of Article 300A of the Constitution of India and is therefore illegal, ultra vies and unenforceable; b) Writ or direction in the nature of a writ of Certiorari to quash the Question No.24 of 'GST: Frequently Asked Questions (FAQs) for Traders' issued on 16.08.2017 along with its answers enclosed as Annexure-B, to the extent of referring to the condition in clause (iv) of Section 140(....

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.... 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 relevant form or revise the already filed form irrespective of whether the taxpayer has filed writ petition before the High Court or whether the case of the taxpayer has been decided by Information Technology Grievance Redressal Committee (ITGRC). 3. GSTN has to ensure that there are no technical glitch during the said time. 4. The concerned officers a....