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2021 (9) TMI 903 - HC - GSTReopening of Form GST TRAN-1 - filing of GST TRAN-1 - transfer of transitional credit into its electronic credit ledger - HELD THAT:- This writ petition is disposed of by directing the respondent concerned to consider and dispose of the aforesaid representation of the petitioners dated 31st May, 2018 in accordance with law by passing a reasoned and speaking order and after giving an opportunity of hearing to the petitioners or its authorised representative within eight weeks from the date of communication of this order and shall communicate his decision to the petitioners within one week after passing of such order. At the time of hearing, the respondent concerned shall consider the judgments upon which the petitioners want to rely as to whether in the facts and circumstances of this case those judgments are applicable in the case of the petitioners or not. Petition disposed off.
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