TMI Blog2019 (2) TMI 1341X X X X Extracts X X X X X X X X Extracts X X X X ..... sult of which the petitioner is likely to suffer loss of the credit that it is entitled to by passage of time. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of the petitioner because his application was not entertained on the last date i.e. 27.12.2017 and he is permitted to file his complete GST TRAN-1 for the necessary transactional credit as per amended Rule 117 (1A). The petitioner has alleged in the petition that despite making several efforts on the last date for filing of the application, the electronic system of the respondent no.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
