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 electronically on or before 30.07.2021.
Section 140 of the CGST Act, 2017 — Transitional Credit - The petitioner sought directions for declaring Rule 117 providing time limit for filing TRAN-1 as ultra-vires, and in violation to Section 140 and 174 of the Act, 2017; for issuing directions that the petitioner be entitled to tax credit on account of Input Credit of Service Tax of Rs. 13,39,560/-. The counsel for the petitioner submitted that due to technical glitches, they were unable to file returns in TRAN-1 to avail credit The court in earlier decisions permitted the assessee to file TRAN-1 either electronically or mechanically.
Held that:- The Hon’ble High Court granted permission to the assessee to file TRAN-1 by affording another opportunity and directed the respondents to permit the petitioner to file / revise TRAN-1 electronically on or before 30.07.2021.
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 electronically on or before 30.07.2021.
Section 140 of the CGST Act, 2017 — Transitional Credit - The petitioner sought directions for declaring Rule 117 providing time limit for filing TRAN-1 as ultra-vires, and in violation to Section 140 and 174 of the Act, 2017; for issuing directions that the petitioner be entitled to tax credit on account of Input Credit of Service Tax of Rs. 13,39,560/-. The counsel for the petitioner submitted that due to technical glitches, they were unable to file returns in TRAN-1 to avail credit The court in earlier decisions permitted the assessee to file TRAN-1 either electronically or mechanically.
Held that:- The Hon’ble High Court granted permission to the assessee to file TRAN-1 by affording another opportunity and directed the respondents to permit the petitioner to file / revise TRAN-1 electronically on or before 30.07.2021.