Matter related to transitional credit will be listed on future date
Section 140 of the CGST Act — Transitional Credit– The petitioner UOI challenged the High Court order. The respondent is a dealer/distributor of Maruti Suzuki India Limited and engaged in the business of trading and servicing of motor vehicles and parts and accessories of said motor vehicles. He submitted that he was unable to fill the TRAN-1 Form on account of bonafide difficulties; the Petitioner dealer should be afforded one more opportunity to do so. The Hon’ble High Court directed the Respondents to permit the Petitioner to either submit the TRAN-1 form electronically by opening the electronic portal for that purpose or allow the Petitioner to tender said form manually on or before 15th October, 2019.
Held that:- The Hon’ble Supreme Court issued notice and listed the matter along with Diary No. 38404 of 2019.