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of <h1>Calcutta High Court Orders Acceptance of Manual GST Transition Credit Filings</h1> <h3>SMVD Polypack Limited Versus Commissioner of CGST and CX, Kolkata North Commissionerate & Ors.</h3> The Calcutta High Court directed respondents to accept manual filing of GST Transition Credit applications and reopen the online filing website before ... Filing of online application - GST Transition Credit - since the last date for filing such application has been fixed on June 30, 2020, the petitioner prays merely for being able to present the application prior to such cut-off date, if necessary manually - HELD THAT:- In view of the innocuous nature of the order proposed to be passed, no prejudice would be caused to the respondents, in any event. Petition is disposed of by directing the respondents to accept manual filing of the GST Transition Credit applications as well as to reopen the concerned website, enabling all applicants, including the petitioner, to file such applications prior to June 30, 2020. The Calcutta High Court directed the respondents to accept manual filing of GST Transition Credit applications and reopen the website for online filing before June 30, 2020 due to technical issues. No costs were awarded. (Case Citation: 2020 (6) TMI 475 - CALCUTTA HIGH COURT)
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