HC disposes of writ petition seeking direction to Govt. to reopen GST portal for filing of Form TRAN-1 towards carrying forward of transitional credit of service tax and VAT.
HC notes assessee’s stand that its Form TRAN-1 was processed online with error before the last date viz. December 27, 2017 and resultantly, a letter was sent to manually allow carry forward of credit in GSTR-3B.
Another letter was also sent but no response had been received till date, or no action had been taken so far; Without expressing any opinion on the merits of the case, HC directs Govt. to take a decision on assessee’s letter in accordance with law by passing a speaking order
Opportunity of hearing would also be afforded to the assessee
Citation: [TS-219-HC-2018(P&H)-NT]