Notice issued to respondents in matter of migrating the eligible input tax credit under the GST regime through TRAN-1
Transitional credit— By way of the present petition, the Petitioner seeks a direction for opening of the GST portal to enable them to file the statutory Form necessary for migrating the eligible input tax credit under the GST regime.
since the relevant GST TRAN-1 Form could not be uploaded on the online portal due to technical glitches, the same was filed manually within the prescribed time on 26th December, 2017 with the State GST Authorities,
this Court has examined similar issues and the same are pending decision, at this stage we consider it appropriate to issue notice to the Respondents, leaving all contentions open.
Held that— Issue notice to the other Respondents by all modes, returnable on 5th July, 2021.