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2020 (11) TMI 332 - HC - GSTTransitional credit under Rule 117 of CGST Rules and Rule 117 of the U.P. GST Rules - Time limitation for taking credit - power of Commissioner to extend the period of 90 days - HELD THAT:- On perusal of the order dated 22.1.2020, it is clear that the rejection of the application is based upon the understanding that the GST TRAN-1 could not be filed on account of technical glitch and thus following the circular no. 39/13/2018-GST dated 3.4.2018, the request was rejected. - Prima facie, the said order does not even take into account the arguments of the petitioners for revision of the GST TRAN-1 FORM. Thus, we set aside the order dated 22.1.2020 with a direction to the respondent no. 3 to hear and decide the application for revision of GST TRAN-1 filed on 24.9.2019. Petition disposed off.
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