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Direction given to respondents to re-open the common portal to enable the petitioner to file Tran-1 Form, which could not be uploaded as the portal was not operative.

Transitional Credit — Section 140 of the CGST Act, 2017— The petitioner sought a direction to the respondents to re-open the common portal to enable the petitioner to file TRAN-1 Form, which could not be uploaded as the portal was not operative. The Court observed that similar issue came up and a bunch of petitions were disposed of by a common order dated 21.5.2018 in respect of Surinder Arora Enterprises vs State of Punjab and others and the present writ petition can also be disposed of in terms thereof.
Held that:- The Hon’ble High Court disposed the writ petition in terms of the order passed in M/s Surinder Arora Enterprises’s case.—Ms Metals Vs Union of India And Others [2018] 03 TAXLOK.COM 101 (P&H)