2019 (12) TMI 1163

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..... D ORS. [ 2019 (11) TMI 282 - PUNJAB AND HARYANA HIGH COURT] where it was held that Respondents are directed to permit the Petitioners to file or revise where already filed incorrect TRAN-1 either electronically or manually statutory Form(s) TRAN-1 on or before 30th November 2019. It is conveyed that the date for filing annual returns has been extended from 31.12.2019 to 31.1.2020. The prese .....

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..... s to the electronically generated statutory Form TRAN-I which was the requirement under the GST regime for availing the benefit of the previous un-utilized ITC accrued under the Taxing Statutes. Counsel for the petitioner submits that the issue raised herein already stands decided by this Court, vide judgment dated 04.11.2019, passed in CWP 30949 of 2018 titled Adfert Technologies Pv .....

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..... above, present petition is allowed in terms of the said CWP No.30949 of 2018 decided on 04.11.2019 with permission / modification to file the said Statutory Form TRAN-I by 31.01.2020. It is clarified that in case the petitioner is hampered in any manner from availing the benefit of aforesaid judgment, due to non opening of the Portal by the Respondents, then the petitioner shall be permi .....

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