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After notification issued by the Commissioner dated 17th September 2018 extending the period for submitting theForm GST Tran-1till 31.01.2019 for the class of registered persons, who could not submit the Form / declaration by the due date on account of the technical defect on the common portal, the Writ petition does not survive for consideration and is rendered infructuous.

Shanti Prime Publication Pvt. Ltd.

Section 140 of the CGST Act, 2017—Transitional Credit— The Petitioner, a private limited company, engaged in the business of trading in imported and domestically procured plastic and raw materials of plastics. The petitioner filed a representation on 6.3.2018 seeking to facilitate the petitioners for filing Form GST Tran-1. In view of the Notification issued by the Commissioner dated 17.09.2018 extending the period for submitting Tran-1 till 31.3.2019, the writ petition does not survive for consideration.

Held that:-The Hon’ble High Court dismissed the writ petition as having become infructuous. — Ravago Shah Polymers Pvt. Limited Vs. The Union of India Represented By Its Secretary Minist [2019] 8 TAXLOK.COM 057 (Karnataka)