Court Permits Resubmission of GST TRAN-2 Form for Credit Transfer u/s 140(3) of CGST Act.

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....Transfer of credit by permitting the petitioner to resubmit form GST TRAN-2 electronically or manually - stock valuation - Section 140 (3) of the CGST Act read with Rules framed - On the same day on 14.06.2018 itself the petitioner raised an objection to the Department regarding non-reflection of input tax credit for the month of July, 2017. - The petitioner cannot be deprived of its rightful tax credit if otherwise available in law. The respondents shall ensure that such declaration of the petitioner is accepted - HC....