Respondent is directed to accept manually filed GST TRAN-1.
Section 140 of the CGST Act, 2017— Transitional Credit - The petitioner sought directions to the respondents to accept GST TRAN-1 filed manually. The petitioner has also sought for setting aside of the communication dated 6.9.2019, 24.10.2019. The counsel for the respondent submitted that the issue has been considered and order has been passed by the Division Bench as well as the Co-ordinate Bench.
Held that:- The Hon’ble High Court allowed the petition and directed the respondent to take on record GST TRAN-1 filed and to consider the same on or before 10.10.2021.
Respondent is directed to accept manually filed GST TRAN-1.
Section 140 of the CGST Act, 2017— Transitional Credit - The petitioner sought directions to the respondents to accept GST TRAN-1 filed manually. The petitioner has also sought for setting aside of the communication dated 6.9.2019, 24.10.2019. The counsel for the respondent submitted that the issue has been considered and order has been passed by the Division Bench as well as the Co-ordinate Bench.
Held that:- The Hon’ble High Court allowed the petition and directed the respondent to take on record GST TRAN-1 filed and to consider the same on or before 10.10.2021.