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The petitioner in the writ petition is seeking a direction to the respondents to grant option to file GST TRAN-1 application by opening the GST portal.

Section 140 of the CGST Act, 2017— Transitional Credit ---The petitioner sought a direction to the respondents to grant option to file GST TRAN-1 application by opening the GST portal. The petitioner submitted that electronic portal was not functioning because of some technical glitches in the GST portal and therefore, she could not file her returns. The counsel for the respondents submitted that the portal is now open till 30.03.2019 and the petitioner may file her GST TRAN-1 application electronically. The court asked both the counsels to verify if the portal is working and inform the Court on the next date. Held that:- The Hon’ble High Court put up as fresh on 10.01.2019
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