2022 (8) TMI 1326

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....<br>HONOURABLE MR. JUSTICE GOPINATH P. FOR THE PETITIONER : BY ADVS. K.S.BHARATHAN, SRI.ABEL ANTONY, SRI.CHRISTINE MATHEW FOR THE RESPONDENT : BY ADVS. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND, CUSTOMS SRI.M.A.VINOD, CGC JUDGMENT This Writ Petition relates to the issue of availing Transitional Credit while migrating to the Goods & Services Tax regime. It is not in dispute befo....

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....mstances, 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 ti....