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Filing of form TRAN-1 after due date.

Transitional Credit — Challenges in the appeals are against a common interim order passed by the Single Judge, observing that, the respondent officers need to take steps to facilitate the writ petitioners for uploading 'FORM GST TRAN-1', in compliance with the directions contained in the earlier judgments. The said order does not contain any specific directions. On the other hand, the respondents were only directed to get instruction with respect to the alleged non-compliance of the directions contained in the earlier judgments. Appeals dismissed. — The Joint Commissioner Principal Nodal Officer, The Superintendent, Central GST And Central Excise, The Deputy Commissioner, Central GST And Central Excise, Goods And Services Tax Network Vs. Alpha Trading Company, M/S. Kerala Agencies, M.G. Shahani And Company (Bombay) Pvt. Ltd., A. Geeripai, Malika Veetil Agencies, Moothedan Overseas [2020] 22 TAXLOK.COM 010 (Kerala)