https://www.taxtmi.com/caselaws?id=389898 Where the TRAN-1 filing period under the GST regime has been extended, registered persons may seek corresponding access to the GST common portal to file or revise TRAN-1 and avail transitional credit within that extended period. The note reflects that the petitioner was treated as entitled to the extended time limit up to 31.12.2019, and the writ petition was disposed of on that basis. The operative point is that extension of the TRAN-1 window carries corresponding effect for portal access and transitional credit claims. 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 Where the TRAN-1 filing period under the GST regime has been extended, registered persons may seek corresponding access to the GST common portal to file or revise TRAN-1 and avail transitional credit within that extended period. The note reflects that the petitioner was treated as entitled to the extended time limit up to 31.12.2019, and the writ petition was disposed of on that basis. The operative point is that extension of the TRAN-1 window carries corresponding effect for portal access and transitional credit claims. Case-Laws GST Tue, 03 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389898