Court Reopens GST TRAN-1 Filing Portal; Examines Time Limits in Section 140(1) and Rule 117 for Transitional Credit.

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....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....