https://www.taxtmi.com/caselaws?id=389898 Extended time for filing or revising TRAN-1 permits registered persons to seek corresponding access to the GST common portal for claiming eligible transitional credit within that period. The petitioner was entitled to the extended filing period available up to 31 December 2019, and the writ petition was disposed of on that basis. The operative principle is that an extension of the TRAN-1 deadline carries with it access to the portal necessary to avail transitional credit during the extended period. en-us Tue, 03 Dec 2019 00:00:00 +0530 Thu, 13 Mar 2025 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389898 Extended time for filing or revising TRAN-1 permits registered persons to seek corresponding access to the GST common portal for claiming eligible transitional credit within that period. The petitioner was entitled to the extended filing period available up to 31 December 2019, and the writ petition was disposed of on that basis. The operative principle is that an extension of the TRAN-1 deadline carries with it access to the portal necessary to avail transitional credit during the extended period. Case-Laws GST Tue, 03 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389898