New Delhi, dated the 9th September, 2022
To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/
Commissioners of Central Tax (All)
Madam/Sir,
Attention is invited to the directions issued by Hon‘ble Supreme Court vide order dated 22.07.2022 in the matter of Union of India vs. Filco Trade Centre Pvt. Ltd. , SLP(C) No. 32709- 32710/2018. The operative portion of the order reads as follows :
―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.
- 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 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).
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Circular : https://www.dropbox.com/s/ow7o8y9smmvdmfk/cir-180-08-2022-cgst%20%281%29.pdf?dl=0