This Court disposed of the writ petition directing the respondents to either open the portal to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative, accept the Form GST TRAN-1 presented manually, on or before 31.12.2019.
Transitional credit— Section 140 of CGST Act— The present Writ Petition came to be filed under Article 226 of the Constitution of India seeking issuance of writ of Mandamus to direct the respondents to allow the petitioner to submit its TRAN-1 Form on the GSTN Portal in terms of Section 140 of CGST Act.
The petitioner submits that the petitioner has made an attempt to get its application processed but the learned Government Pleader opposed the same. the petitioner submits that the petitioner is not technically well versed in these aspects and unable to upload the forms.
Held that— this Writ Petition is disposed of in terms thereof directing the respondents to either open the portal to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative, accept the Form GST TRAN-1 presented manually, on or before 31.12.2019.
This Court disposed of the writ petition directing the respondents to either open the portal to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative, accept the Form GST TRAN-1 presented manually, on or before 31.12.2019.
Transitional credit— Section 140 of CGST Act— The present Writ Petition came to be filed under Article 226 of the Constitution of India seeking issuance of writ of Mandamus to direct the respondents to allow the petitioner to submit its TRAN-1 Form on the GSTN Portal in terms of Section 140 of CGST Act.
The petitioner submits that the petitioner has made an attempt to get its application processed but the learned Government Pleader opposed the same. the petitioner submits that the petitioner is not technically well versed in these aspects and unable to upload the forms.
Held that— this Writ Petition is disposed of in terms thereof directing the respondents to either open the portal to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative, accept the Form GST TRAN-1 presented manually, on or before 31.12.2019.