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2018 (2) TMI 2052 - CHHATTISGARH HIGH COURTTransitional Credit - Seeking a direction against the respondents for permission to permit the petitioner to submit their physical copy of form GST TRAN-1 or the data uploaded on GST Portal without the digital signature - Section 140 of CGST Act read with Rule 120 of the CGST Rules - HELD THAT:- Either parties appearing before this Court fairly submits that a similar matter came up before the Division Bench of Allahabad High Court in M/S CONTINENTAL INDIA PRIVATE LIMITED AND ANOTHER VERSUS UNION OF INDIA THRU SECY. AND 3 OTHERS [2018 (1) TMI 1245 - ALLAHABAD HIGH COURT]. The said writ petition got disposed of on 24.01.2018. The parties in the present writ petition also do not dispute that the nature of dispute raised before the Allahabad High Court was similar to the dispute of the petitioner in the instant petition, rather the case of the petitioner was on a better footage, in as much as the petitioner had already been successful in filing of their forms before the authorities concerned, except for the fact that they could not affix their digital signature because of the system error. It is ordered that the respondents shall reopen the Portal within two weeks from receiving the copy of this order. In the event, if they do not do so, they will entertain the application of the petitioner manually and pass orders on it after due verification of the credit as claimed by the petitioner - petition disposed off.
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