2018 (9) TMI 1643 – BOMBAY HIGH COURT – TMI – Unable to upload Form GST TRAN-1 – transition to GST regime – input tax credit – It is the petitioner's case that inspite of its best efforts, the Form GST TRAN-1 for availing transitional credit under the GST Act, was not accepted online – Held that:- As the Notification has been issued, GSTN will now enable filing of TRAN 1 on the common portal for the petitioner and other registered persons in respect of whom extension has been allowed. – WRIT PETITION NO. 5946 OF 2018 Dated:- 21-9-2018 – M.S. SANKLECHA & RIYAZ I. CHAGLA, JJ. Mr. Tarun Gulati a/w Mr. Vinayak Mathur I/b PDS Legal for the petitioner Mr. M. Dwivedi a/w Mr. J.B. Mishra for the respondents P.C. 1. This petition under Article
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the communication received by Mr. Mishra from respondent no.5 to the following effect : This is in reference to Writ Petition (St.) NO.12151 of 2018 before Bombay High Court in respect of GST matters filed by M/s. Kanakia Hotels & Resorts. The issue of the petitioner was discussed in the 1st IT Grievance Redressal Committee (ITGRC) held on 22.06.2018. The ITGRC committee had approved filing of TRAN-1 by the petitioner. ITGRC referred the matter to the Law Committee to examine the consequential actions required to be taken and the mechanism for implementation of such actions (this is in accordance with Clause 7 of the Circular dated 3.4.2018). The matter was deliberated in the Law Committee and after the approval of the competent authori
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that the registered persons filing the declaration in FORM GST TRAN-1 in accordance with sub-rule (1A), may submit the statement in FORM GST TRAN-2 by 30th April, 2019. Therefore, the petitioner will be allowed to file form GST TRAN-2 as well. As the Notification has been issued, GSTN will now enable filing of TRAN 1 on the common portal for the petitioner and other registered persons in respect of whom extension has been allowed. In this regard, communication will be sent to the petitioner shortly on the steps to be followed to file TRAN 1. In view of the above, the issue of the petitioner stands resolved. This is taken on record and marked A for identification. 4. In view of the above, Mr. Gulati, learned Counsel appearing for the petitio
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