Subject
Guidelines for filing/revising TRAN-1/TRAN-2 in terms of Hon’ble Supreme Court's order in the case of UOI vs. Filco Trade Centre Pvt. Ltd
Content
Attention is invited to the directions issued by Hon’ble Supreme Court vide order dated 22.07.2022 in the matter of Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018 . The operative portion of the order reads as follows: “1. Goods and Service Tax Network (GSTN) is directed to open common portal for filing concerned forms for availing Transitional Credit throu…