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SHARDA MOTORS vs. UNION OF INDIA AND OTHERS
(Rajasthan High Court)

Hon'ble Judges:

SANDEEP MEHTA
KULDEEP MATHUR
Pet. Counsel
Anil Bhansali
Res. Counsel
Rajvendra Saraswat

Petitioner / Applicant

SHARDA MOTORS

Respondent UNION OF INDIA AND OTHERS
Court Rajasthan High Court
State

Rajasthan

Date Jul 28, 2022
Order No.

D.B. Civil Writ Petition No. 376/2022

Citation

2022(7) TAXREPLY 6195
Original Order
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ORDER

Issues involved in this writ petition have been resolved by Hon’ble the Supreme Court of India vide Judgment dated 29.08.2018 passed in Special Leave to Appeal (C) No(s).32709-32710/2018, wherein following directions have been given :- “Having heard learned Additional Solicitor General, learned counsel appearing for different States and learned counsel appearing for different private parties and having perused the record, we are of the view that it is just and proper to issue the following directions in these cases: 1. Goods and Service Tax Network (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. 2. Considering the judgments of the High Court on the then prevailing peculiar circumstances, any aggrieved registered assessee is directed to file the relevant form or revise the already filed form irrespective of whether the taxpayer ha....

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