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2022 (3) TMI 735 - HC - GSTInput Tax Credit - Seeking permission to petitioner to upload the GST – Tran-1 Form either by opening the GST portal or by allowing them to file manually - HELD THAT:- This Writ Petition stands disposed of by directing the respondents to verify whether indeed the petitioner had not utilized the input tax credit under TNVAT regime, which could not be transmitted by filing Tran-1 form in terms of Section 140 of the respective CGST Act. If such transition was permissible, but for the reasons given in the Writ Petition, the same should be allowed to be utilised by allowing the petitioner either to file a manual Tran-1 form or by making direct credit to the electronic credit register to the petitioner. The respondents shall examine the same and pass appropriate orders in terms of the above order of this Court. Petition disposed off.
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