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The writ applicant to carry forward the Cenvat credit is justifiable and for that purpose, the portal be opened to enable the writ applicant to file his TRAN–1.

Transitional Credit — When the matter is taken up for further hearing, a statement is made by the State respondent that the Nodal Officer has addressed a letter to the authority Incharge of the portal stating that the claim of the writ applicant to carry forward the Cenvat credit is justifiable and for that purpose, the portal be opened to enable the writ applicant to file his TRAN–1. In view of such statement, petition disposed of. — Power Palazzo Pvt Ltd. Vs. Union of India Through Commissioner of Central Goods And Services Tax [2020] 21 TAXLOK.COM 070 (Gujarat)