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2021 (3) TMI 859 - HC - GSTSeeking grant of transitional credit under Section 140(1) of the CGST Act - amount of credit was shown in the wrong column in the Form GST TRAN 1 - HELD THAT:- The issue arising in the present writ application is squarely covered by a judgment of this Court in the case of JAKAP METIND PVT LTD. VERSUS UNION OF INDIA THROUGH THE SECRETARY AND 6 OTHER (S) [2019 (11) TMI 710 - GUJARAT HIGH COURT] where it was held that respondents are directed to either open the online portal so as to enable the petitioner to again file the rectified Form GST TRAN- 1 electronically or accept the manually filed FORM GST TRAN 1 with corrections on or before 30th November, 2019. The respondents are directed to either open the online portal, so as to enable the writ applicants to again file rectified Form GST TRAN-1 electronically or accept the manually filed from the GST TRAN-1 with necessary corrections on, or before, 18.05.2021 - application allowed.
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