2023 (2) TMI 975

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....For the appellant. Mr. Bhaskar 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 contenti....

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....o issue the following directions in these cases: 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 ....

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....field formations in scrutinizing the claims. The Special Leave Petitions are disposed of 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 lear....