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2020 (8) TMI 624

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..... Rules, 2017 should be treated as directory in nature. In order to have a considered view of the matter, let Respondents file their response. Accordingly, Mr. Ratnesh Kumar, learned counsel for the GST Council and Mr. Piyush Chitresh, learned A.C to learned Advocate General are allowed four weeks' time to file their counter affidavit. Matter be listed after six weeks so that petitioner, if so a .....

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..... the learned counsel for the petitioner to submit that TRAN-I application could not be uploaded on common portal due to technical glitches. Annexure-5 dated 12.06.2020 is an e- mail sent by the Nodal Officer, GSTN, New Delhi regarding status of TRAN-1, TRAN-2 and TRAN-3 cases received from Nodal Officers, Jharkhand. At page-39 is the details of the petitioner which indicates that there is no evide .....

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..... in the dealer portal of the petitioner in order to enable the petitioner to file its declaration in Form GST-TRAN- 1, so that its claim of transition of credit of ₹ 58,36,863.67 can be processed. On these submissions and documents, learned counsel for the petitioner has supported the prayers made in the instant petition. 3. Learned counsel for GST Council submits that by a conscious decis .....

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