2018 (9) TMI 1643

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.... for the respondents   P.C. 1. This petition under Article 226 of the Constitution of India seeks a direction to respondents in particular respondent no.5 i.e. the Chairman, Goods and Services Tax Network, Ministry of Finance to enable online submission of the declaration under Form GST TRAN-1 so as to enable the petitioner to claim input tax credit of Cenvat credit under the Goods & Se....

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....had approved filing of TRAN-1 by the petitioner. ITGRC referred the matter to the Law Committee to examine the consequential actions required to be taken and the mechanism for implementation of such actions (this is in accordance with Clause 7 of the Circular dated 3.4.2018). The matter was deliberated in the Law Committee and after the approval of the competent authority, CBIC has now issued Noti....

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....TRAN-1 in accordance with sub-rule (1A), may submit the statement in FORM GST TRAN-2 by 30th April, 2019." Therefore, the petitioner will be allowed to file form GST TRAN-2 as well. As the Notification has been issued, GSTN will now enable filing of TRAN 1 on the common portal for the petitioner and other registered persons in respect of whom extension has been allowed. In this regard, communic....