Shanti Prime Publication Pvt. Ltd.
Filing of Return—Transition to GST regime—input tax credit—In the instant case, petitioner was unable to upload GST TRAN-1. Petitioner submitted that inspite of its best efforts, the Form GST TRAN-1 for availing transitional credit under the GST Act, was not accepted online.
Held that—As the Notification has been issued, GSTN will now enable filing of TRAN 1 on the common portal for the petitioner and other registered persons in respect of whom extension has been allowed.[KANAKIA HOTELS & RESORTS PVT. LTD. VERSUS THE UNION OF INDIA & ORS.] [BOMBAY HIGH COURT] 4 TAXLOK.COM 106 (Bom)