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Filing of TRAN-1 after due date.

Review Petition — Misc. Civil Applications have been filed by the original respondents for review of the order passed in the main writ applications allowing all the four writ applications on the ground that the same is per incuriam. When the co-ordinate Bench had already declared clause (iv) of sub-section (3) of Section 140 as unconstitutional, there is no any hesitation to declare Rule 117 of the CGST Rules, 2017 for the purpose of claiming transitional credit as procedural in nature and should not be construed as mandatory provision. Review applications dismissed. — The Nodal Officer Vs. The Goods And Service Tax Council (GST Council) Through Office of GST Council Secretariate [2020] 21 TAXLOK.COM 049 (Gujarat)