2021 (6) TMI 140

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....br>MADRAS HIGH COURT - HC<br>Dated:- 5-3-2021<br>W. P. (MD)Nos. 2254, 2260, 2266 & 2272 of 2021 - -<br>GST<br>Honourable Mr.Justice G.R.Swaminathan For the Petitioners : Mr.N.Sudalaimuthu in all W.Ps. For the R-1 : Mr.R.Aravindan in all W.Ps. For the R-5 to R-7 : Mr.G.Arjunan, Government Advocate in all W.Ps. For the R-3 : Mr.V.Malaiyendran, Central Government Standing Counsel COMMON ORDER H....

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....l, the petitioners cannot be granted relief. 4. I am afraid that the stand of the respondents is too narrow and technical. A learned Judge of the Madras High Court vide Order dated 14.02.2020 in W.P.No.3328 of 2020(M/s.Checkpoint Apparel Labeling Solutions India Private Limited, Rep. By its Manager V.R.Govindarajan, Chennai V. The Commissioner of GST & Central Excise, Chennai and four others) had....

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....end the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31st March, 2019, in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension.&#39; 5. The requirement for an assessee t....