The aforesaid decisions of the High Courts were challenged by the department before the Supreme Court, which on July 22, disposed of all these petitions vide a common orderwith the following directions:
1. To open the common portal enabling the assessees for filing FORM GST TRAN-1 and TRAN-2 for the period of 2 months i.e., from 01.09.2022 to 31.10.2022.
2. Enable all the assesses to file the relevant form or revised form irrespective of whether the Assessee filed the Writ Petition, or whether the case has been decided by the Information Technology Grievance Redressal Committee (ITGRC).
3. There should be no technical glitches in the portal during the aforesaid period.
4. The concerned officers will verify and pass an order within 90 days with respect to the eligibility of the claim/transitional credit after granting reasonable opportunities to the parties.
5. Allow eligible transitional credit to be reflected in the Electronic Credit Ledger.
6. GST Council to issue appropriate guidelines for scrutinizing the claims if required.
Source: Barandbench
