TMI Blog2021 (10) TMI 1123X X X X Extracts X X X X X X X X Extracts X X X X ..... F INDIA AND 5 OTHERS [ 2021 (9) TMI 1042 - ALLAHABAD HIGH COURT] where it was held that if the respondents had offered a functional system, the State could not have deprived the petitioners of transition credit of CENVAT and ITC (under the repealed laws) - thus, there is no hesitation in observing that a reasonable opportunity ought to have been granted to all registered persons /taxpayers to s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t file physical Form GST TRAN-1/TRAN-2 before their respective jurisdictional authority, within a period of four weeks from today. (ii) That jurisdictional authority shall then make a report in writing on the same, as to compliances contemplated under Section 140 of the CGST Act and Rule 117 of the CGST Rules. (iii) In case, no objection be taken, a report to submit/revise/re-revise the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (vi) The GST Network shall thereupon either itself upload the GST TRAN-1/TRAN-2, within two weeks of receipt of such communication or allow that petitioner opportunity to upload those details, within a reasonable time. For the reasons contained in the judgment dated 15.09.2021 passed in Writ Tax No. 477 of 2021, the present writ petition is also allowed on the same terms. Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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