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This Court is directed the authorities to allow the petitioner to file the TRAN-2 either electronically or manually, as the case may be.

Section 140 of the CGST Act, 2017— Transitional Credit--- The petitioner assailed the act of the respondent for not allowing to submit the GST TRAN-2 return in relation to Part 7A either electronically or manually in terms of the statement made before this Court earlier by the respondent authorities. The petitioner earlier approached this Court by way writ petition challenging the non acceptance of GST TRAN-2 return from July 2017 onwards. This Court allowed to file the TRAN-2 and the respondent shall do the needful to ensure that the petitioner is able to submit TRAN-2 in relation to 7A either electronically or manually. The petitioner submitted that in spite of specific directions to allow the petitioner to submit GST TRAN-2 either electronically or manually, the authorities have not allowed filing electronically or manually the same on the ground that the petitioner has not been able to show that there was genuine difficulty on the part of the petitioner to upload the form. The respondent submitted that they have duly examined the grievances and it was found that petitioner filed his TRAN-1 successfully, however, petitioner did not submit information in his TRAN-1 correctly and did not revise his return within the stipulated time frame. The respondent has forwarded the matter to the higher authorities for taking up the matter with CBIC/GST Council. Held that:- The Hon’ble High Court directed the respondent- GST Council to look into the grievance of the petitioner, so that the petitioner may file TRAN-1 form either electronically or manually, as the case may be, within a period of three weeks.
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