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2020 (12) TMI 450

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..... declaration from TRAN-1 filed under section 140 of the Central Goods And service Tax Act, 2017 - HELD THAT:- The petition is disposed of reserving liberty to the petitioner to file a representation before the authorities concerned within a period of four weeks from today, whereafter the same shall be considered and decided by the authorities concerned, as per law, expeditiously and preferably wi .....

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..... vice Tax Act, 2017 (hereinafter referred to as the Act for short) by the petitioner; (b) For further issuance of a writ or order or direction in the nature of mandamus upon the respondents to enable the petitioner and facilitate uploading of declaration in form TRAN-2 in terms of rule 117 of the Central Goods And Service Tax Rules, 2017 (hereinafter referred to as the rules for short); (c) F .....

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..... titioner prays that petitioner shall be content if a direction is issued to the respondent authorities i.e. Respondent Nos. 3 to 5 to consider the petitioner s request which the petitioner shall be making, within two weeks, seeking rectification of Form TRAN-1, already filed. We allow the prayer made by the petitioner. As such, as prayed for, the petition is disposed of reserving liberty to .....

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..... to the parties. Liberty reserved to the petitioner to approach the Court, if the need so rises subsequently on the same and subsequent cause of action. We have not expressed any opinion on merits. All issues are left open. The proceedings, during the time of current Pandemic- Covid-19 shall be conducted through digital mode, unless the parties otherwise mutually agree to meet in person i .....

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