2019 (3) TMI 1697 - HC - GST

Reopening of portal for filing of GST TRAN-1 form - transitional credit - section 140(3) of the Central Act - HELD THAT - There is no difficulty for the petitioner to upload such details within the above time. The respondents shall allow to upload such details within 31.03.2019. Petition disposed off.

Summary

The petitioner sought direction to submit GST TRAN-1 form for input tax under Central Act. Due to technical issue, they couldn't upload details, but extension granted until 31.03.2019. Court directed respondents to allow uploading within extended time. Writ Petition disposed accordingly.