2018 (11) TMI 1566

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..... GST) regime - Held that:- The GST portal of the Central Government was not accessed by the petitioner for varieties of reasons, as stated in Annexures-5, 6, 7 and 8 of this writ petition. Time and again, there is correspondence to that effect. The respondents are directed to accept the hard copies of the FORM GST TRAN-1 and TRAN-2 and to scrutinize the same on or before the next date of hearing.

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..... e, it appears that Section 140 of the JGST Act, 2017, which is pertaining to transitional arrangements for Input Tax credit to be read with Rule 117 of the JGST Rules, 2017 provides that within 90 days application should be preferred for receiving credit of the Input Tax/CENVAT. 3. Thus, from 1st July, 2017 onwards within 90 days such application should have been preferred by the petitioner, but, .....

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