Filing of Return — The petitioner seeking directions to the respondent-authority to accept the FORM GST TRAN-1 and TRAN-2 of the petitioner so as to avail Input Tax Credit/CENVAT credit for the period running from 1st April, 2017 to 30th June, 2017 which is a GST regime. The GST portal of the Central Government was not accessed by the petitioner for varieties of reasons. Directions issued to the respondents to accept the hard copies of the FORM GST TRAN-1 and TRAN-2 and to scrutinize the same on or before the next date of hearing. — Kheriwal Enterprises Vs. Union of India And Others [2018] 3 TAXLOK.COM 099 (JHARKHAND)