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2021 (5) TMI 363 - HC - GSTTRAN-1 credit denied - permission to file revised Form GST TRAN-1 manually or otherwise to carry forward credit - HELD THAT:- Following the decision in the case of [2021 (3) TMI 953 - KARNATAKA HIGH COURT], the writ appeals preferred by the Union of India have been dismissed. However, as the period to file TRAN-1 has been expired on 30.08.2020, the respondents-assessees were granted time to file/revise TRAN-1 up to 31.03.2021, meaning thereby more than six month’s time was granted to the assessees therein. Resultantly, while dismissing the present writ appeal, 30 days time is granted to the assessees to submit their GST TRAN-1 from today - Appeal dismissed.
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