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2021 (2) TMI 1043 - HC - GSTSeeking direction for opening of the GST portal to enable them to file the statutory Form necessary for migrating the eligible input tax credit under the GST regime - HELD THAT:- Although filing with the office of Commissioner/ VATO, Ward-71, Delhi was not in accordance with the procedure under the CGST Act, 2017 and perhaps the abovementioned officer was not competent to receive the TRAN-1 Form, but, notwithstanding the mistake, there is another hurdle that the Petitioner must cross i.e., the delay on the part of the Petitioner in approaching this Court. However, considering the fact that in a batch of petitions, this Court has examined similar issues and the same are pending decision, at this stage we consider it appropriate to issue notice to the Respondents, leaving all contentions open. Issue notice to the other Respondents by all modes, returnable on 5th July, 2021.
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