Home Case Index All Cases GST GST + HC GST - 2022 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 1402 - HC - GSTSeeking permission to submit its revised form GST TRAN- 1 return electronically on the common portal - permission to upload the revised form GST-TRAN-1 - Rule 120-A of the Central Goods and Service Tax Rules 2017 - HELD THAT:- It is the case of the petitioner that due to technical difficulties faced on 27.12.2017, the petitioner was unable to login on the portal and file the application form as required to avail the transitional credit. The petitioner has addressed various letters to the Deputy Commissioner of GST placing its technical difficulties on record and to permit the petitioner to file transitional credit by opening the portal. The interest of justice would be served if we allow the petitioner to correct Form TRAN-1 and to file Form TRAN-2 without prejudice to the rights and contentions of both the parties. The respondents shall consider the issue whether the Form TRAN-1 and other forms that would be filed/corrected by the petitioner can be entertained in accordance with the provisions of section 140 of the Central Goods and Services Tax Act, 2017 and Rule 117 (1) of the Central Goods and Services Tax Rules, 2017 or not. Petition disposed off.
|