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2019 (12) TMI 47 - HC - GSTAmendment of TRAN-1 form - Transitional input tax credit - GST Act - HELD THAT:- Reliance can be placed in the case of ADFERT TECHNOLOGIES PVT. LTD. VERSUS UNION OF INDIA AND ORS. [2019 (11) TMI 282 - PUNJAB AND HARYANA HIGH COURT] wherein the Punjab and Haryana High Court had directed the respondents to permit the petitioners to file or revise where already incorrect TRAN-1 either electronically or manually statutory Form(s) TRAN-1 on or before 30.11.2019. The writ petition is disposed of with a direction to the respondents to consider the case of the petitioner- Company for amendment of TRAN-1 form and pass appropriate orders within a period of three weeks from today.
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