2019 (4) TMI 69 - HC - GST

Extension of time to upload FORM-GST TRAN-1 - transitional credit - transition to GST regime - Held that - Stand over to 6th February, 2019. On that date, the respondents No.3 and 4 as well as the respondents No.6 and 7 shall inform this court about the status of the petitioner s application. It is clarified that the petitioner s right to make the application within the time-limit stipulated under the relevant notification would not be prejudiced on account of the delay that has occasioned on the part of the conflicting stands taken by the respondent authorities.

Summary

The petitioner applied for credit of central excise and VAT under FORM-GST TRAN-1 to State and Central Tax Authorities. Dispute arose on processing the application. Court directed authorities to update on application status by 6th February 2019. Petitioner's right to apply within time-limit preserved despite delay due to conflicting stands of authorities.