2023 (1) TMI 183

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2 And W. M. P. (MD)Nos. 20819 and 20820 of 2022 - -<br>GST<br>Honourable Mr.Justice Mohammed Shaffiq For the Petitioner : Mr.Hari Radhakrishnan For the Respondents : Mr.P.Subbaraj Special Government Pleader for R1, Mr.R.Nandakumar Senior Standing Counsel Assisted by Mrs.S.Ragaventhree Junior Standing Counsel ORDER This Writ Petition has been filed challenging the impugned show cause notice, da....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eard learned Additional Solicitor General, learned counsel appearing for different states and learned counsel appearing for different private parties and having perused the record, we are of the view that it is just and proper to issue the following directions in these cases: 1. Goods and Service Tax Network (GSTN) is directed to open a common portal for filing concerned forms for availing Trans....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s concerned. 5. Thereafter, the allowed Transitional credit is to be reflected in the Electronic Credit Ledger. 6. If required GST Council may also issue appropriate guidelines to the field formations in scrutinizing the claims." 3. The learned counsel for the Petitioner further submitted that form TRAN-1 was filed by the Petitioner on 11.10.2022 and the same is pending consideration before t....