This court allowed the present petition and direct the Respondents to immediately process the TRAN-1 Form filed by the Petitioner in accordance with law and reflect the credit in the electronic credit ledger under the GST regime.
Section 140 of the CGST Act, 2017— Transitional Credit -- The petitioner approached the Court because despite filing the TRAN-1 Form within the prescribed time period, on 12th August, 2017, its electronic credit ledger does not reflect the transitional input tax credit balance. The court observed that the Petitioner has been shunted from one office to another, yet regrettably its grievance has not been addressed. Despite providing copies of proof of having filed the TRAN-1 Form, the Respondents have not taken any action. The case of the Petitioner stands covered by a plethora of judgments of this Court.
Held that:-The Hon’ble High Court directed the Respondents to immediately process the TRAN-1 Form filed by the Petitioner in accordance with law and reflect the credit in the electronic credit ledger under the GST regime. For this purpose, in case the Petitioner is required to file the TRAN-1 Form once again, the Respondents shall open the GST portal to enable the Petitioner to do so or accept the same manually on or before 30th June, 2021.
This court allowed the present petition and direct the Respondents to immediately process the TRAN-1 Form filed by the Petitioner in accordance with law and reflect the credit in the electronic credit ledger under the GST regime.
Section 140 of the CGST Act, 2017— Transitional Credit -- The petitioner approached the Court because despite filing the TRAN-1 Form within the prescribed time period, on 12th August, 2017, its electronic credit ledger does not reflect the transitional input tax credit balance. The court observed that the Petitioner has been shunted from one office to another, yet regrettably its grievance has not been addressed. Despite providing copies of proof of having filed the TRAN-1 Form, the Respondents have not taken any action. The case of the Petitioner stands covered by a plethora of judgments of this Court.
Held that:-The Hon’ble High Court directed the Respondents to immediately process the TRAN-1 Form filed by the Petitioner in accordance with law and reflect the credit in the electronic credit ledger under the GST regime. For this purpose, in case the Petitioner is required to file the TRAN-1 Form once again, the Respondents shall open the GST portal to enable the Petitioner to do so or accept the same manually on or before 30th June, 2021.