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2020 (3) TMI 67 - GUJARAT HIGH COURTReopening of portal for filing of Form GST TRAN 1 - transitional input tax credit under Section 140 of the CGST Act - HELD THAT:- The Nodal Officer has addressed a letter to the authority Incharge of the portal stating that the claim of the writ applicant to carry forward the Cenvat credit is justifiable and for that purpose, the portal be opened to enable the writ applicant to file his TRAN 1. Mr. Chintan Dave places on record the letter in writing sent to the authority Incharge of the portal. The same shall be kept with the record of this case. No further adjudication of this writ application on merits is now necessary. Let this exercise be undertaken at the earliest and the same shall be completed within a period of two weeks from the date of receipt of the writ of this order - Petition disposed off.
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