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2020 (3) TMI 1037 - HC - GSTReopening of portal for Carry forward in-transit credit - Section 140(3) of the Central Goods and Services Tax Act, 2017 read with Rule 117 of CGST Rules, 2017 - HELD THAT:- Pursuant to the decision of this Court rendered in the case of FILCO TRADE CENTRE PVT. LTD. VERSUS UNION OF INDIA [2018 (9) TMI 885 - GUJARAT HIGH COURT], the writ applicant was entitled to the credit pertaining to the stock held beyond 12 months from the effective date of 01.07.2017. The respondents are hereby directed to consider the representation of the writ applicants at the earliest keeping in mind the ratio laid down by this Court in the case of Filco Trade Center Pvt. Ltd. - Such exercise shall be completed within a period of four weeks from the date of the receipt of the writ of this order. Application disposed off.
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