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Filing of TRAN-1 to claim transitional credit after permissible time limit

Section 140 of the CGST Act, 2017— Transitional Credit – The petitioner prayed (i) to direct the respondents to grant an opportunity to the petitioner to file Trans-1 before due date i.e. 31.03.2020, (ii) to issue a direction to the Respondent to allow filing in Form GST Trans-1 to enable to claim transitional credit. The CBIC issued an order No.1/2020-GST dated 7.2.2020 extending the deadline to file Trans-1 upto 31.03.2020. The petitioner placed reliance upon a judgment of the Division Bench of Punjab and Haryana High Court in the case of Adfert Technologies Pvt. Ltd. Vs. Union of India & Ors decided on 4.11.2019. The petitioner submitted a representation on 26.12.2019 before the respondent claiming that due to technical difficulties, he was unable to file Trans-1 within permissible time. The respondents stated that if the said representation is pending, the same would be decided by the respondents.
Held that:- The Hon’ble High Court directed the respondents to take a decision on the representation filed by the petitioner within fifteen days by passing a speaking order after affording an opportunity of hearing to the petitioner.—Ankit Babeley Vs. State of M.P. And Others [2020] 26 TAXLOK.COM 031 (MP)

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