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HC granted permission to file or modify form TRAN-1 by 31.12.2019.

Transitional Credit — Grievance of the petitioner is that it could not upload the details of un-utilized ITC as per the accounts books to the electronically generated statutory Form “TRAN-I” which was the requirement under the GST regime for availing the benefit of the previous un-utilized ITC accrued under the Taxing Statutes. The issue raised in the petition is squarely covered by the judgment dated 04.11.2019, passed in Adfert Technologies case, therefore, the present petition is disposed of in terms of the said case. — Asian Casts And Forgings Pvt. Ltd. Vs. Union of India And Others [2019] 19 TAXLOK.COM 042 (P&H)

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