Filing of Return — The petitioner seeking directions to the respondent-authority for re-opening the common portal and extending the time period for filing the declaration in FORM GST TRAN-1, so as to enable the petitioners to submit the FORM GST-TRAN-1 and accept the same as being in compliance with the provisions of Section 140 of the 2017/Section 140 of the TNGST Act 2017 read with Rule 117 of the CGST Rules 2017/Rule 117 of the TNGST Rules 2017. Writ petition disposed of directing the petitioners to submit their application in accordance with the circular dated 03.04.2018 and the Nodal Officer shall take an appropriate decision in the matter as expeditiously as possible. — Msr Iron And Steel Industries India Private Limited Vs. Joint Commissioner Of Sales Taxes [2018] 3 TAXLOK.COM 060 (Mad)