HC: Directs re-opening of portal for filing of TRAN-II by June 30, 2020

Calcutta HC directs Respondent to reopen the FORM TRAN II or accept manual filling of GST TRAN-II to allow the Petitioner to claim transitional credit held in stock as on the appointed date after proper verification including the invoices submitted by the Petitioner; Clarifies that “such exercise has to be completed within 30.06.2020 so as to enable the petitioner to submit his GST TRAN II”; Holds that for carrying forward of CENVAT credit “In absence of any specific pr...