https://www.taxtmi.com/highlights?id=55305 Reopening of portal for filing of Form GST TRAN-1 - transitional credit. - applicability of time limitation provided under the retrospective amendment to Section 140(1) of the CGST Act and MGST Act read with Rule 117 of the CGST Rules and MGST Rules - directory in nature or mandatory? - Authorities directed to decide the application after providing an opportunity of hearing to the petitioner - HC en-us Tue, 27 Oct 2020 12:50:14 +0530 Tue, 27 Oct 2020 12:50:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55305 Reopening of portal for filing of Form GST TRAN-1 - transitional credit. - applicability of time limitation provided under the retrospective amendment to Section 140(1) of the CGST Act and MGST Act read with Rule 117 of the CGST Rules and MGST Rules - directory in nature or mandatory? - Authorities directed to decide the application after providing an opportunity of hearing to the petitioner - HC Highlights GST Tue, 27 Oct 2020 12:50:14 +0530 https://www.taxtmi.com/highlights?id=55305