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2021 (3) TMI 1078 - HC - GSTPermission to file TRAN-1 statutory form either electronically or manually or for revising the form submitted earlier electronically or manually - extension of time limit prescribed under rule 117 of CGST Rules read with Section 140 of CGST Act, 2017 - Carry forward of ineligible credit - HELD THAT:- This court in the case of Asiad Paints Limited v. Union of India [2019 (12) TMI 464 - KARNATAKA HIGH COURT] has allowed the petitions involving the same questions and that therefore, the present petitions are also to be allowed in terms of the directions passed in the mentioned writ petitions. The writ petitions are allowed directing the respondents to permit the petitioners to file/revise, the TRAN-1 either electronically or manually on or before 31.03.2021.
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