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The writ petition is allowed and the respondents are directed either to extend the date of submitting the declaration electronically in FORM GST TRAN-1 or re-open and reinstate the facility of online or manual submission of TRAN-1 in so far as the petitioner is concerned.

Transitional Credit — Jaganathan Engineering Works Vs. CGST Nodal Officer For It Grievance Redressal, The Commissioner of GST And Central Excise, Goods And Services Tax Council, Union of India [2020] 22 TAXLOK.COM 047 (Madras)

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