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2019 (9) TMI 817 - HC - GSTPermission for manual filing of GST TRAN-1 - Transitional credit - migration to GST regime - Section 140 (3) of the CGST Act, 2017 - HELD THAT:- The Court is satisfied in the present case that the Petitioner was unable to fill the TRAN-1 Form on account of bonafide difficulties and that, therefore, the Petitioner should be afforded one more opportunity to do so. Accordingly, a direction is issued to the Respondents to permit the Petitioner to either submit the TRAN-1 form electronically by opening the electronic portal for that purpose or allow the Petitioner to tender said form manually on or before 15th October, 2019 and thereafter, process the Petitioner’s claim for ITC in accordance with law. Petition disposed off.
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