2020 (6) TMI 326 - SCH - GST

Filing of form GST TRAN-1 - transitional credit - transition to GST regime - Central Goods and Services Tax Act 2017 - it was held by Delhi High Court that a direction is issued to the Respondent to either re-open the Portal to enable the Petitioner to file its TRAN-1 Form electronically failing which to permit it to file manually on or before 13th September 2019. HELD THAT - There are no reason to interfere with this SLP - SLP dismissed.

Summary

The Supreme Court of India dismissed the Special Leave Petition in the case, but kept the question of law open. Delay was condoned and pending applications were disposed of.