2018 (12) TMI 1737 - HC - GST

Filing of Form GST TRAN-1 - transitional credit - transition to GST regime - HELD THAT - The respondents are directed to provisionally entertain the GST TRAN-1 and other returns of the petitioner either by way of opening the portal or manually. List this matter on 05.12.2018

Summary

Issues Involved:
- Notice to respondents
- Supply of petition copies
- Entertaining GST TRAN-1 and other returns

Notice to Respondents:
The judgment begins by issuing notice to the respondents. Mr. Kinshuk Jain, representing Respondent Nos. 4 and 5, accepts the notice on their behalf. The petitioner's counsel is directed to provide a copy of the petition to Mr. Kinshuk Jain for Respondent Nos. 4 and 5, with his name to be included in the cause list. Additionally, copies of the petition for service to Respondent Nos. 1 and 2 are to be supplied to Mr. R.D. Rastogi, the Additional Solicitor General, and for Respondent No. 3 to Mr. R.B. Mathur, with receipts to be filed in the Registry. Upon compliance, service to Respondent Nos. 1 to 3 will be considered complete, and the names of Mr. C.S. Sinha and Mr. R.B. Mathur, counsels for Respondent Nos. 1 to 3, will be listed.

Supply of Petition Copies:
The petitioner's counsel is instructed to provide copies of the petition for service to the respective counsels of all respondents. This is crucial for ensuring proper legal notification and representation in the case. The compliance with this directive is essential for the legal process to proceed smoothly and for all parties involved to have access to the relevant legal documents.

Entertaining GST TRAN-1 and Other Returns:
The respondents are directed to provisionally entertain the petitioner's GST TRAN-1 and other returns. This direction indicates that the court is instructing the respondents to take action regarding the petitioner's GST returns either by opening the portal or handling them manually. This interim measure ensures that the petitioner's submissions are considered and processed while the legal proceedings are ongoing. The court schedules the next hearing for this matter on 05.12.2018, along with another related Civil Writ Petition. This scheduling ensures that the case progresses efficiently and is heard in conjunction with related matters for comprehensive consideration.