The CBIC has issued a circular no. 180/12/2022-GST dated 9.9.22 laying down certain guidelines in filing the TRAN-1 application pursuant to the decision of the Supreme Court in the case of Union of India Vs. Filco Trade Centre private limited.
source https://www.caclubindia.com/articles/guidelines-in-filing-tran1-application-47727.asp
source https://www.caclubindia.com/articles/guidelines-in-filing-tran1-application-47727.asp
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