Respondents are directed to permit the petitioner to file revised FORM GST TRAN-1 either electronically or manually on or before 10.10.2021.
Section 140 of the CGST Act, 2017— Transitional Credit - The petitioner sought directions to restore the credit in FORM GST PMT-2 as the petitioner has claimed credit in FORM GST TRAN-1 as per Rule 117(3) of the CGST Rules, 2017. The respondent counsel submitted that prayer could be considered in light of the order dated 10.03.2021 passed by this Court in W.P.No.4241/2021 and connected matters.
Held that:- The Hon’ble High Court allowed the petition and directed the petitioner to file revised FORM GST TRAN-1 either electronically or manually on or before 10.10.2021.
Respondents are directed to permit the petitioner to file revised FORM GST TRAN-1 either electronically or manually on or before 10.10.2021.
Section 140 of the CGST Act, 2017— Transitional Credit - The petitioner sought directions to restore the credit in FORM GST PMT-2 as the petitioner has claimed credit in FORM GST TRAN-1 as per Rule 117(3) of the CGST Rules, 2017. The respondent counsel submitted that prayer could be considered in light of the order dated 10.03.2021 passed by this Court in W.P.No.4241/2021 and connected matters.
Held that:- The Hon’ble High Court allowed the petition and directed the petitioner to file revised FORM GST TRAN-1 either electronically or manually on or before 10.10.2021.