TMI Blog2018 (6) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... filed within the time but could not be uploaded and accepted due to technical error - for the relief claimed, the petitioner has sent the letters dated 8.3.2018 and 1.3.2018 (Annexures P-5 and P-6, respectively) to respondents No.2 and 3, but no action has so far been taken thereon - Held that:- We dispose of the present petition by directing respondent No.2 to take a decision on the letter dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was filed within the time but could not be uploaded and accepted due to technical error. In the alternative, the respondents be directed to entertain the application of the petitioner manually and accept Trans-1 Return and credit the ITC being the transitional credit. 2. The Goods and Service Tax (GST) was implemented w.e.f. 1.7.2017 and all indirect taxes including Service Tax, VAT and others ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. Further, vide e-mail dated 25.1.2018 (Annexure P-4), the petitioner was informed that since the last date of filing the Trans-1 Return was 27.12.2017 and, therefore, the same had been disabled. Accordingly, the petitioner sent a letter dated 8.3.2018 (Annexure P-5) to respondent No.2 to manually allow to carry forward the credit in their GSTR-3B. Another letter dated 1.3.2018 (Annexure P-6) wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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