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Manual filing of TRAN-1 to avail the credit of duty paid on goods.

Transitional Credit — The petitioner was filed for the directions the respondents to allow manual filing of TRAN-1 to avail the credit of duty paid on goods. However, the respondents stated that the petitioner's request is now pending before the GSTN and therefore, once the decision is to be taken by the said authority and the same will be communicated to the petitioner. Petitioner disposed of accordingly. — Mahr Metrology India Private Ltd. Vs. The Assistant Commissioner of GST and Central Excise Office of The Assistant Commissioner of GST and Central Excise Ambattur Range V, The Nodal Officer [2019] 17 TAXLOK.COM 019 (Madras)