Transitional Credit — The petitioner sought for a direction to the respondents to permit the petitioner to file the returns in GSTR TRAN–1. In W.P.No.33290/2019 and Connected Matters, Court extended the period to file/revise the Form GST TRAN–1 by the registered persons by 31.12.2019. Hence, the petitioner is entitled to avail the extended period for filing/revising Form GST TRAN–1 as aforesaid. — Aris Global Software Private Limited Vs. Union of India, The Central Board of Indirect Taxes And Customs, The Assistant Commissioner of Central Tax [2019] 19 TAXLOK.COM 123 (Karnataka)