Held - The Hon’ble Apex Court, to aid the assessees to overcome the procedural/technical hurdles, by an order dated 22nd July 2022 in petition(s).....

Held - Petitioner’s recipient units can file revised declaration in Form GST TRAN-1, either electronically or manually (where electronically is n.....

Held - The common objection of Respondent in this batch of Petitions is that ISD Credit cannot be transitioned directly into the Electronic Credit .....