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2020 (11) TMI 750 - ALLAHABAD HIGH COURT - GST
Head Note / Extract:
Carry forward of transitional credit - vires of Rule 117 of the CGST Rules, 2017 - no evidence of error of submission/filing of TRAN-1 by the petitioner - HELD THAT:- Sri C.B. Tripathi, learned special counsel for the respondent no.1 states on instruction of the Commissioner, Income Tax, Lucknow dated 19.11.2020 that time was extended under Rules 117 (1A) of UPGST Rules, firstly by order dated 17.09.2018, upto 31.01.2019, thereafter by order dated 31.01.2019, upto 31.03.2019 and lastly by order dated 07.02.2020, upto 31.03.2020. There is nothing on record to show that petitioner has ever attempted to file TRAN-1 during the extended period. There are no good reason to entertain the writ petition - writ petition is dismissed.