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Permission granted for submission of TRAN-1 either electronically or mannually.

Transitional Credit — Not allowing the right to carry forward the CENVAT credit for not being able to file the Form GST TRAN 1 within the due date may violate the mandate of Clause (g) of Article 19(1) of the Constitution of India. — The Union of India, The Central Board of Indirect Taxes And Customs, The Goods And Services Tax Council, The Assistant Commissioner of Central Tax, The Commissioner of Central Tax Bengaluru South Vs. Aravind Lifestyle Brands Ltd., The State of Karnataka, The Assistant Commissioner of Commercial Tax [2019] 18 TAXLOK.COM 093 (Karnataka)