CBIC issued Circular No. 180/12/2022-GST on 9th Sept,2022 following the judgement of Hon ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd. with respect to guidelines for filing/revising TRAN-1/ TRAN-2.
source https://www.caclubindia.com/articles/big-relief-by-supreme-court-to-taxpayers-regarding-gst-transitional-credit-47738.asp
source https://www.caclubindia.com/articles/big-relief-by-supreme-court-to-taxpayers-regarding-gst-transitional-credit-47738.asp
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