Writ Appeal Closed as SC Directions Resolve TRAN-1 Issue

Union of India Vs G & C Infra Innovations (Kerala High Court)

The writ appeal was filed by respondents 1, 3 to 9 in W.P.(C) No.14096 of 2019 challenging the judgment dated 07.03.2022. The Single Judge had set aside Ext.P7 and directed the competent authority to enable the petitioner to revise FORM GST TRAN-1 filed on 01.09.2017 and to file FORM GST TRAN-2, either through the web portal or manually, within two months. During the hearing of the appeal, counsel for the appellants submitted that the issue is already settled by the Supreme Court in Special Leave Appeal Nos. 32709 an

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