Hon’ble Supreme Court has directed as follows-
(i) 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.
(ii) Registered assessee is directed to file the relevant form or revise the already filed form.
(iii) The above is irrespective of whether the taxpayer has filed writ petition before the High Court or whether the case of the taxpayer has been decided by ITGRC.
(iv) Concerned officers are given 90 days thereafter to verify the veracity of the claim/transitional credit and pass appropriate orders thereon on merits after granting appropriate reasonable opportunity to the parties concerned.