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2022 (10) TMI 667 - HC - GSTNon-filing of TRAN-1 Form - petitioner either could not file TRAN-1 Form because of the technical glitches and/or the request for amendment/revision/modification of TRAN- 1 Form was not allowed - HELD THAT:- The Division Bench of this Court had directed the jurisdictional assessing authority to consider all the issues that would be raised by the Petitioners including the issue on merits simultaneously. The Authority was also directed to decide the effect of the judgments of this Court in the case of Heritage Lifestyles and Developers and Pvt. Ltd. [2020 (11) TMI 235 - BOMBAY HIGH COURT] where it was held that human errors can be allowed to be corrected and if because of technical glitches, TRAN-1 Form could not be filed, opportunity can be given to file the same, and also Nelco Ltd. [2020 (3) TMI 1087 - BOMBAY HIGH COURT] where it was held that after the time stipulated is over, the Petitioners do not have right to file TRAN-1 Form and or seek amendment/revision/modification of the said Form. If in case, the show cause notices are issued while adjudicating the same, the directions and observations in the present order shall also be considered by the Authority - the Petitioners are allowed to file and correct TRAN-1 and TRAN-2 Form. In case it is not possible to file the same online, it shall be filed manually. Petition disposed off.
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