Bombay HC applies SC Judgment in Filco Trade to give relief in GST TRAN-1 issue

Ess Infraproject Pvt. Ltd Vs Union of India (Bombay High Court)

Bombay High Court applies Supreme Court of India’s Judgment in Filco Trade to give relief in the GST TRAN-1 issue

FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT

1. The Hon’ble Apex Court in order dated 22^nd July, 2022 in Petition(s) for Special Leave to Appeal(C) No(s).32709-32710 of 2018 and other matters has directed the GST Network to open the common portal to file/rectify TRAN-1 and TRAN-2 for a period of two months, i.e., with effect from 1^st September, 2022 to 31^st October, 2022 to enable the different private parties to avail Transitional Credit. The order reads as under :-

“O R D E R

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