The present petition has filed with respect to submission of Form GST TRAN-1, electronically, on the GST Portal.
Section 140 of the CGST Act, 2017 — Transitional Credit —–The petitioner sought relief to allow them to submit/revise/re-revise electronically, their respective declarations on Form GST TRAN-1 electronically, on the GST Portal. The court observed that the issue raised in this petition is similar to that raised in M/s Ratek Pheon Friction Technologies Private Limited Vs. Principal Commissioner & 2 Ors., which has been allowed by a judgment dated 15.09.2021.
Held that:- The Hon’ble High Court allowed the petition on the same terms.
The present petition has filed with respect to submission of Form GST TRAN-1, electronically, on the GST Portal.
Section 140 of the CGST Act, 2017 — Transitional Credit —–The petitioner sought relief to allow them to submit/revise/re-revise electronically, their respective declarations on Form GST TRAN-1 electronically, on the GST Portal. The court observed that the issue raised in this petition is similar to that raised in M/s Ratek Pheon Friction Technologies Private Limited Vs. Principal Commissioner & 2 Ors., which has been allowed by a judgment dated 15.09.2021.
Held that:- The Hon’ble High Court allowed the petition on the same terms.