2020 (1) TMI 27

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..... VEDAMURTHY, AGA FOR R2, R3 & R4)   O R D E R The petitioner has sought for a direction to the respondents to open the GST Common Portal thereby allowing the petitioner to submit Form GST TRAN-2 or direct the respondents to accept the Form GST TRAN-2 already filed manually vide letter dated 22.10.2019 at Annexure - D and enable the petitioner to avail the benefit of transit credit in terms o .....

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..... Central Government, the petitioner in terms of transit provisions, electronically submitted and filed GST TRAN-1 Form in GST Common Portal. However, the GST TRAN-2 Form was not filed within the due date for a bona-fide reason as the concerned Accountant of the petitioner's Company had left the organization during that period. After the period prescribed for filing of the GST TRAN-2 Form lapsed, t .....

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..... ermission to upload GST TRAN-2 Form electronically or manually. This Court while considering the filing/revising of GST TRAN-I Form in Writ Petition No.33290/2019 and allied matters elaborately discussed the provisions of the CGST Act as well as the rulings of the different Hon'ble Courts holding the field. 5. In the light of Section 140 read with Sections 142 and 172 of the CGST Act as well as .....

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