- GSTN portal to open common portal for all assesses to claim transitional credit for 60 days from 01.09.2022 till 30.10.2022
- All assesses can claim benefit whether they have filed Writ or not
- GSTN to make sure no technical glitch during this time
- 90 days given to officers thereafter to verify the claim of credit on merits and pass appropriate order. The opportunity of hearing to be granted.
- Thereafter credit to reflect in Electronic Credit Ledger
- CBIC can issue directions to field officers
All SLPs disposed off with these directions
Source: SC judgement - Operative portion on TRAN 1