2025 (4) TMI 1230

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....4-2025<br>W. A. (MD)No. 1280 of 2021 AND C. M. P. (MD)No. 5381 of 2021 - -<br>GST<br>Honourable Mr. Justice G.R. Swaminathan And Hon&#39;ble Mr. Justice M. Jothiraman For the Appellant : Mr. R. Nandha Kumar, Standing counsel For the Respondent : Mr. N. Sudalai Muthu JUDGMENT G.R.SWAMINATHAN, J. Heard both sides. 2. The case on hand involved the filing of TRAN-1 declaration in the....

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....ported in 2022 (7) TMI 1232 (Union of India & Another V. FILCO Trade Centre Pvt. Ltd. & Another) gave the following direction:- "... Having heard 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 f....

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.... 90 days thereafter to verify the veracity of the claim/transitional credit and pass appropriate orders thereon on merits after granting appropriate reasonable opportunity to the parties 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 formati....