2022 (9) TMI 481 - JHARKHAND HIGH COURT

Permission to allow the petitioner to file Form GST TRAN-I - carry forward of transitional credit into its electronic credit ledger from the Pre GST Regime to GST Regime - HELD THAT:- Reliance placed in the Apex Court in the Case of UNION OF INDIA & ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. & ANR. [2022 (7) TMI 1232 - SC ORDER], where it was held that the time for opening of GST common Portal has been extended for a further period of four weeks from the date of the order.

The time for opening of GST common portal has been extended for a further period of four weeks from the date of the order. As such, petitioner, who could not submit its TRAN-1 application, may submit TRAN-1 application within the window period as per direction of the Apex Court. The case of the petitioner shall accordingly abide by the directions passed by the Apex Court.

The writ petition is disposed off.