Case Law Details
Supreme Court allows 4 weeks extension to open common portal for Tran 1 & Tran 2
Hon’ble Supreme Court while hearing an application from GSTN, has allowed extension of 4 weeks time to comply with their order dated 22/07/2022 issued in the matter of UOI & Anr. V/s Filco Trade Centre Pvt. Ltd. & Anr. bearing SLP (C) nos. 32709-32710/2018. Accordingly, GSTN would open the common portal for filing transitional credit through Tran 1 and Tran 2 w.e.f 01/10/2022.
Thanking You,
Team GSTN
03/09/2022
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Union of India Vs Filco Trade Centre Pvt. Ltd. (Supreme Court of India)
Heard Mr. N.Venkatraman, learned Additional Solicitor General appearing on behalf of the applicant/petitioner.
The time for opening the GST Common Portal is extended for a further period of four weeks from today.
It is clarified that all questions of law decided by the respective High Courts concerning Section 140 of the Central Goods and Service Tax Act, 2017 read with the corresponding Rule/Notification or direction are kept open.
Application seeking extension of time is accordingly allowed.
Miscellaneous Applications stands disposed of.
