Shanti Prime Publication Pvt. Ltd.
Transitional Credit — The petitioner sought a writ of mandamus to extend the time period for filing of GST TRAN-1 in the case of the petitioner because his application was not entertained. Directions issued to the respondents to reopen the portal within two weeks and in the event they do not do so, they will entertain the GST TRAN-1 of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. — Sahu Trading Company Vs. Union of India And 4 Others [2019] 15 TAXLOK.COM 008 (Allahabad)