Shanti Prime Publication Pvt. Ltd.
Transitional Credit — The petitioner sought a direction 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. Directions issued to the respondents 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.
Pawan Auto Agency Vs. Union of India And 5 Others  11 TAXLOK.COM 021 (Allahabad)