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2022 (11) TMI 902 - HC - GSTSeeking to re-open the GSTN portal to enable the petitioner to file revised Form GST TRAN-1 - transitional credit - HELD THAT:- The petitioner cannot be permitted to forgo a sum of Rs.39,13,025/- which according to petitioner is entitled to deemed excised credit particularly when under sub-section 3 of Section 29 his liability will continue even after cancellation of registration. It will be wholly unfair if petitioner ends up having to forgo the deemed excise credit of a substantial amount of Rs.39,13,025/- - it is directed that the petitioner shall, by 4.30 p.m. on 18th November 2022, submit the physical application for restoration of the registration - petition disposed off.
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