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Filing of TRAN-1.

Transitional Credit — The Petitioner challenged the denial by the Respondents to carry forward the Input Tax Credit from the pre-GST regime. The petitioner also sought a direction to the respondents to permit the Petitioner to open the portal to submit TRAN-1 Form. Advocates for the Petitioners were permitted to address on the challenge to the Rule and the Respondents completed their oral arguments. The learned counsel for the Petitioners sought time for rejoinder on the issue of the validity of the Rule. — Nelco Limited. Vs. The Union of India And Others. [2020] 20 TAXLOK.COM 072 (Bombay)