SC directs GSTN to open portal for filing of TRAN-1 and TRAN-2 (Read Judgment)

Union of India & Anr. Vs Filco Trade Centre Pvt. Ltd. & Anr. (Supreme Court of India)

Permission to file Special Leave Petition(s) is allowed.

Delay condoned.

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 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.

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