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2020 (7) TMI 509 - HC - GSTFiling of Form GST TRAN-1 - transitional credit - time limitation - vires of 117 of the CGST Rules, 2017 - HELD THAT:- The writ petition is disposed off with a direction to the respondent No.2, 3 and 4, as the case may be, to take a decision on the representation (Annexure P/7) filed by the petitioner within fifteen days by passing a speaking order after affording an opportunity of hearing to the petitioner or his representative through video conferencing, in accordance with law.
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