TMI Blog2020 (3) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... ion electronically in Fort GST TRAN-1, insofar as the petitioner is concerned - reliance can be placed in the case of ANGAMUTHU AMUTHAVEL VERSUS THE COMMERCIAL TAX OFFICER, GOODS AND SERVICES TAX COUNCIL, THE JOINT COMMISSIONER, UNION OF INDIA [ 2019 (10) TMI 1259 - MADRAS HIGH COURT] - petition allowed. - W.P.(MD) No.4045 of 2020 - - - Dated:- 10-3-2020 - Mr. Justice C.V. Karthikeyan Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods and Services Act, 2017 (CGST Act) with Reg.No.33AAEPN4703D1Z9 with effect from 01.07.2017. The registration certificate was issued in Fort GST Reg-06 dated 02.08.2017. It is an assessee in the office of the GST and Central Excise, the Thiruverambur Range, Trichy. To ensure smooth transition from old Central Excise, Service Tax, VAT to the GST and to file total tax, a transitional period was f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19. The period was extended till 31.12.2019. Since the GST Portal/Website was opened only on 15.10.2019, it did not permit the petitioner to revise the TRAN I form. Therefore, the present writ petition has been filed seeking to re-open the website/portal to enable him to file the revised TRAN-I form in the alternative way to accept his application with suitable amendments manually. 4.My atten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o upload the files. In such circumstances, I am of the considered view that the case of the petitioner is fully covered by the decision of this Court in Tara Exports's case. Admittedly, the portal is not opened due to technical glitches as admitted by the respondents dated 22.01.2018, 26.01.2018 and 22.04.2019. Therefore, I am inclined to grant the relief as sought in the writ petition. 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
