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Present writ petition has been filed seeking a direction to the Respondents to open a common portal for the Petitioner to enable him to file TRAN-1 and TRAN- 2 electronically.

Section 140 of the CGST Act, 2017—Transitional Credit – The petitioner sought a direction to the Respondents to open a common portal for the Petitioner to enable him to file TRAN-1 and TRAN- 2 electronically. The Petitioner further prayed that he may be allowed to avail the said ITC by manually filing TRAN- 1 and TRAN- 2 or be allowed to furnish the details in Form GSTR 3B. Held that:- The Hon’ble High Court issued notice and listed it on 31st August, 2021.
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