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2021 (3) TMI 791 - HC - GSTSeeking reopening of portal for filing TRAN Declaration form - Section 140(3) of the CGST Act - HELD THAT:- Issue covered in the case of M/S. CHECKPOINT APPAREL LABELING SOLUTIONS INDIA PRIVATE LIMITED VERSUS THE COMMISSIONER OF GST & CENTRAL EXCISE, 1. THE COMMISSIONER OF GST & CENTRAL EXCISE, THE SUPERINTENDENT OF CENTRAL TAX (CGST) , THE NODAL OFFICER – GST GRIEVANCES, GOODS AND SERVICE TAX NETWORK [2020 (8) TMI 209 - MADRAS HIGH COURT] where it was held that The exchange of communications between 28.12.2017 and 01.01.2020 reveal that the petitioner has been diligent in making efforts to open the portal and upload the forms and the respondents are directed to do the needful forthwith to enable the petitioner to upload the requisite forms. In the present case also, the petitioner has made out a clear case for grant of relief. The third respondent is said to be the nodal officer. The respondents 2 and 3 are directed to facilitate the uploading of Form TRAN-1 by the petitioner as originally prayed for by her - application allowed.
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