TMI Blog2021 (7) TMI 780X X X X Extracts X X X X X X X X Extracts X X X X ..... - Constitutional Validity of Rule 117 of Central Goods and Services Tax Rules - time limit for filing TRAN-1 - input tax credit - Section 140 and 174 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The permission is granted to the assessee to file TRAN-1 by affording an other opportunity. The respondents are directed to permit the petitioner to file / revise TRAN-1 electronica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3,39,560/- and sought for certain other incidental reliefs. 2. The learned counsel for the petitioner submits that due to technical glitches, they were unable to file returns in TRAN-1 to avail credit and draws attention to the communication by way of letter dated 05.10.2018 at Annexure-B as well as the communication at Annexure-C dated 05.12.2019. It is the submission that they were unable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowed to ensure consistency in judicial approach. 5. In light of the settled position, the permission is granted to the assessee to file TRAN-1 by affording an other opportunity. The present petition is allowed and taking note of the law laid down in the aforesaid judgments and the respondents are directed to permit the petitioner to file / revise TRAN-1 electronically on or before 30.07.2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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