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2021 (4) TMI 1095 - HC - GSTOpening of portal for filing of form GST TRAN-I electronically or to accept the same manually - migration to GST regime - Kerela VAT Act - HELD THAT:- When the first respondent had all valid reasons to assume that the facilities to upload the necessary form was available till 30.12.2017, it is not available in the eye of law for the respondents to loathe the action of the first respondent in attempting to upload on 29.12.2017 - It is an undisputed fact that the assessees as well as the department have faced several difficulties, especially during the transitional stage of the new tax regime and even a Grievance Redressal Committee had also been formed for redressing the grievance of the dealers. The learned Single Judge was perfectly justified in issuing the judgment impugned - Appeal dismissed.
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