The apex court had directed the Goods and Services Tax Network (GSTN) to open a common portal for filing TRAN-1 and TRAN-2 for two months i.e. w.e.f. 1 October 2022 to 30 November 2022 vide its order dated 22 July 2022 in the matter of Union of India vs. Filco Trade Centre Pvt. Ltd. and another order dated 2 September 2022, wherein any aggrieved assessee could file or revise TRAN-1 and TRAN-2, irrespective of whether writ petition filed before the High Court or whether the case was decided by Information Technology Grievance Redressal Committee (ITGRC)
Source BDO
