2021 (9) TMI 1110 - HC - GST

Filing of Form GST TRAN-1, electronically - HELD THAT - The issue is decided in the case of M/S RATEK PHEON FRICTION TECHNOLOGIES PRIVATE LIMITED VERSUS PRINCIPAL COMMISSIONER AND 2 OTHERS AND M/S MODERN PLYWOOD CENTRE, M/S ALLIED AGENCIES VERSUS UNION OF INDIA AND 5 OTHERS 2021 (9) TMI 1042 - ALLAHABAD HIGH COURT where it was held that if the respondents had offered a functional system, the State could not have deprived the petitioners of transition credit of CENVAT and ITC (under the repealed laws). Petition allowed.

Summary

The High Court of Allahabad allowed a petition regarding the submission of Form GST TRAN-1 electronically on the GST Portal. The decision was based on a similar case that was allowed previously.