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2021 (4) TMI 648 - HC - GSTRejection of request for filing of GST TRAN-1 - petitioner would state that though he made several attempts to file form GST TRAN-1, he could not do so due to technical glitches - HELD THAT:- There can be no doubt that the petitioner made effort to upload the details in the web portal. Even according to the respondents, though Rule 117 of CGST Rules, 2017, originally stipulates that Form TRAN-1 is filed within 90 days, there was a periodical extension and the final extended date was 31.03.2020. In the present case, the impugned order itself came to be passed on 28.08.2019. Therefore, applying the decision made in 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], the communication impugned in the writ petition is quashed. The Writ Petition is allowed.
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