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2018 (10) TMI 198 - HC - GSTUnable to upload FORM GST TRAN-1 and FORM GST TRAN-2 - input tax credit - migration to GST Regime - N/N. 48/2018–Central Tax, New Delhi dated 10.09.2018 - Held that:- Admittedly, the petitioner has an opportunity to upload its FORM GST TRAN-1 and FORM GST TRAN-2 at Annexures-G and H of the Writ Petition on the official website of the GST Council on or before 31.03.2019, and therefore, to this extent the relief prayed for in this writ petition stands granted by the GST Department extending the period for submitting the declaration upto 31.03.2019. The present writ petition is disposed of as infructuous, with a liberty and direction to the petitioner-assessee to upload the said FORM GST TRAN-1 and FORM GST TRAN-2 on the official website of the GST Council on or before 31.03.2019, in accordance with law.
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