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The respondents are directed to reopen the portal for filing the form TRAN-1 or allow manually.

Transitional Credit — The petitioner sought a writ of mandamus directing the GST council respondent no.2 to make recommendations to the State Government to extend the time period for filing of GST Tran-1 in the case of the petitioner because his application was not entertained on the last date and he is permitted to file his complete GST TRAN-1 for the necessary transactional credit. The respondents were directed to reopen the portal within two weeks and in the event they do not do so, they will entertain the GST TRAN-1 of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. — Kribhco Fertilizer Ltd Vs. Union of India and 3 Others [2019] 17 TAXLOK.COM 039 (Allahabad)