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Filing of form TRAN-1 on or before 31.12.2019.

Transitional Credit — A prayer was made to direct the respondents to revive the facility of filing TRANS-1 on common portal. Union of India extended the last date for submitting the GST TRANS-1 upto 31st December, 2019 but the procedure stipulated under Sub-rule 1(A) of Rule 117 requires the petitioner to make application through the GST counsel who may make a recommendation to the Commissioner who shall act on the basis of such direction of the counsel. Petition disposed of granting liberty to the petitioner to make an application before GST Council for forwarding the same to the GST Council to issue requisite certificate of recommendation alongwith requisite particulars. — Obelisk Composite Technology LLP Vs. Union of India, The Secretary to The Govt. of India, Department of Revenue, Ministry of Finance [2019] 19 TAXLOK.COM 073 (Rajasthan)