In this writ petition, the petitioners have made prayer for relief of directing the respondent authority concerned to reopen the Form GST TRAN-1 and enable the petitioners to file the GST TRAN-1 and transfer the transitional credit into its electronic credit ledger. This court has not gone into the merits of the claim/relief of the petitioners and the respondent concerned shall decide the case of the petitioners strictly in accordance with law.
Section 140 of the CGST Act, 2017 — Transitional Credit – The petitioner prayed for directing the respondent authority to reopen the Form GST TRAN-1 and enable the petitioners to file the GST TRAN-1 and transfer the transitional credit. The petitioners have already made a representation dated 31st May, 2018 for such relief before the respondent but the same is pending till date.
Held that:- The Hon’ble High Court directed the respondent to consider and dispose of the aforesaid representation of the petitioners dated 31st May, 2018 in accordance with law, within eight weeks.
In this writ petition, the petitioners have made prayer for relief of directing the respondent authority concerned to reopen the Form GST TRAN-1 and enable the petitioners to file the GST TRAN-1 and transfer the transitional credit into its electronic credit ledger. This court has not gone into the merits of the claim/relief of the petitioners and the respondent concerned shall decide the case of the petitioners strictly in accordance with law.
Section 140 of the CGST Act, 2017 — Transitional Credit – The petitioner prayed for directing the respondent authority to reopen the Form GST TRAN-1 and enable the petitioners to file the GST TRAN-1 and transfer the transitional credit. The petitioners have already made a representation dated 31st May, 2018 for such relief before the respondent but the same is pending till date.
Held that:- The Hon’ble High Court directed the respondent to consider and dispose of the aforesaid representation of the petitioners dated 31st May, 2018 in accordance with law, within eight weeks.