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2021 (10) TMI 839 - HC - GSTMaintainability of review application - review applications came to be dismissed for non prosecution - non-compliance with the directions issued - HELD THAT:- We fail to understand that what is now left to be pointed out. We are disturbed by the fact that its been more than two years but our directions have not been complied with. All that is required to be done is to open the portal and allow the original writ applicants to file declaration in Form GST TRAN-1 and GST TRAN-2 so as to enable them to claim the transitional credit of the eligible duties in respect of the inputs held in stock on the appointed day in terms of Section 140(3) of the Act. The Nodal Officer, D/5, E-Governance Branch, Rajyakar Bhavan, Ashram Road, Ahmedbad is directed to personally remain present before this Court on 27.10.2021 at 11:00 a.m. - Post these matters on 27.10.2021.
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