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2020 (3) TMI 408 - HC - GSTReopening of portal for filing of FORM GST TRAN-1 - Circular No.39/13/2018-GST, dated 03.04.2018 - HELD THAT:- The challenge in these appeals are against an interim order. The said order does not contain any specific directions. On the other hand, the learned counsel for the respondents in the writ petition was only directed to get instruction with respect to the alleged non-compliance of the directions contained in the earlier judgments. It is well within liberty of the appellants herein to point out the above mentioned aspects before the learned Single Judge and to seek appropriate modification of the interim order, if found necessary. There is nothing to presume that, the learned Single Judge will not consider such submissions, if made with supporting materials. Of course, contention of the appellants will be subject to what the respondents have to say on the issue, before the Single Judge. The writ appeals are hereby dismissed by reserving liberty to the appellants to raise all the contentions raised herein before the learned Single Judge, in seeking modification of the impugned interim order, if found necessary.
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