2021 (11) TMI 272 - PUNJAB AND HARYANA HIGH COURT - GST

Head Note / Extract:
Transitional Credit - directions to the respondents to allow one time filing of revised Form GST TRAN 1 and GST TRAN 2 by either reopening the GSTN Portal or accepting the revised physical Form GST TRAN 1 GST TRAN 2 or accepting transitional Input Tax Credit claimed through GSTR 3B return - Section 140 of the Central Goods and Service Tax Act, 2017 - HELD THAT:- Counsel for the petitioner states that the petitioner has already sent a representation dated 19.3.2020 (Annexure P-8) to the concerned Commissioner and that he would be satisfied at this stage if in the first instance a direction is issued to respondent No.5 to decide the same by passing a speaking order there within a reasonable time. This is considered to be a fair request. Resultantly, respondent No.5 is directed to decide the representation dated 19.3.2020 (Annexure P-8) of the petitioner by passing a speaking order within a period of three months from the date of receipt of a certified copy of this order - petition disposed off.