GST return filling — In the instant case, assessee is seeking allowance of tax credit - The petitioner has approached this Court under to either reopen and reinstate the facility of online submission of TRAN-I  or to accept the Hard copy of TRAN-I of the petitioner.
Held that— It is appropriate to dispose of the present writ petition by permitting the petitioner to approach the concerned authorities and to raise a notice of demand in accordance with law within a period of two weeks from today - petition disposed off. — Shri Ram Tiles And Sanitary Ware Vs. Union of India & Ors. — [2018] 2 TAXLOK.COM 124 (P&H)