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2020 (1) TMI 703 - HC - GSTRefund of VAT - extension of time for filing of TRAN-1 form - Section 140 of the CGST and APSGST Act, 2017 - HELD THAT:- The issue decided in the case of LANTECH PHARMACEUTICALS LTD, SRIKAKULAM VERSUS THE PRL COMMISSIONER VISAKHAPATNAM [2019 (10) TMI 477 - ANDHRA PRADESH HIGH COURT] where it was held that in the absence of evidence, the re-filing of the form by the petitioner was not allowed. This Writ Petition is disposed of directing the respondents to either open the portal to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative accept the Form GST TRAN-1 presented manually, on or before 31.01.2020.
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