Shanti Prime Publication Pvt. Ltd.
Section 140 of the CGST Act, 2017—Transitional Credit — The Petitioner, requested for directing the respondents to open the GST portal or the accept the manually filed TRAN-1 to enable the petitioner to carry forward the cenvat credit in form GST TRAN-1, which the petitioner could not do for reasons beyond its control due to glitches in the system of the respondents. The petitioner submitted that after filing of the writ petition certain new developments have taken place and a communication has been received from the respondent office. Accordingly, prayer was made that he may be allowed to withdraw the present petition with liberty to the petitioner to file fresh one on the same cause of action with better particulars.
Held that:-The Hon’ble High Court dismissed the writ as withdrawn with liberty, as prayed for. — Ajay Hardware Industries Pvt. Ltd. Vs. Union of India And Others  09 TAXLOK.COM 045 (P&H)