Home Case Index All Cases GST GST + HC GST - 2019 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 1646 - HC - GSTSeeking to submit TRAN-1 Form on the GSTN Portal in terms of Section 140 of the Central Goods and Services Tax Act, 2017 - in the alternative, seeking to permit the petitioner to submit TRAN-1 manually and to direct the respondents to consider TRAN-1 so filed and grant the credit - HELD THAT:- No material is placed before this Court to show that the petitioner has made an attempt to get its application processed. However, Sri S.Dwarakanath, learned counsel for the petitioner, submits that the petitioner has made an attempt but it could not succeed as it did not reach the portal. He further submits that now, the authorities are allowing them to make an application provided they show some proof, which according to them, cannot be produced after length of time more particularly, the screened shots - At this stage, learned Standing Counsel would submit that the time fixed for submitting Form GST TRAN-1 is extended up to 31.12.2019. The arguments of the learned counsel for the petitioner cannot be brushed aside - this Writ Petition is disposed of in terms thereof directing the respondents to either open the portal to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative, accept the Form GST TRAN-1 presented manually, on or before 31.12.2019 - Petition closed.
|