2023 (2) TMI 975

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....Prasad Banerjee, Mr. Abhradip Maity, Ms. Pooja Basak - For the CGST & CX Authority Mr. Anirban Ray, Ld. G.P., Mr. T.M. Siddique, Mr. Debasis Ghosh, Mr. Debraj Sahu ORDER This intra- Court appeal is directed against the order passed by the learned Single Bench dated 1st July, 2022. Various grounds have been raised by the appellant and also various contentions have been advanced by the learned Go....

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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 ....

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....f accordingly. Pending applications, if any, also stand disposed of." In the light of the directions issued by the Hon'ble Supreme Court, it would be well open to the appellant to revise its TRAN-1 and TRAN-2 returns and the verification can be done by the respondents/department. The learned advocate for the appellant submitted that there are certain observations made by the learned Single Ben....