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The Hon’ble Supreme Court issued notice and directed to tag with SLP (C) No. 26626/2019

Section 140 of CGST Act, 2017--Transitional Credit — The petitioner filed Form TRAN-1 on the common portal but due low bandwidth, was unable to log in to the common portal and avail transition of credit. The High court directed the respondents to either open the online portal so as to enable the petitioner to file the Form TRAN-1 electronically, or to accept the same manually on or before 20.11.2019. Held that:- The Hon’ble Supreme Court issued notice and directed to tag with SLP (C) No. 26626/2019 and D. No. 38404/2019.
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