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2019 (3) TMI 755 - HC - GSTExtension of time period for filing of GST Tran-1 - transitional credit - transition to GST Regime - Held that:- The respondents are directed to open the portal before 31st of March 2019. In the event they do not do so, they will entertain the GST TRAN-1 of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. They will also ensure that the petitioner is allowed to pay its taxes on the regular electronic system also which is being maintained for use of the credit likely to be considered for the petitioner - List this matter on 16.04.2019.
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