While dismissing the present writ appeal, 30 days time is granted to the assessees to submit their GST TRAN-1.
Section 140 of the CGST Act, 2017— Transitional Credit –-- The petitioner challenged the communication dated 03.12.2019 issued by the Nodal Officer whereby the request of the petitioner for availing transitional credit has been rejected on the ground that the tax payer has no technical glitches in filing TRAN-1 as per the system log. The court observed that number of cases were preferred on the same issue and the matter was adjudicated by the Division Bench of this Court in WA No. 18/2020 and connected matters, wherein it was held that the reasoning of the learned single Judge and the relief granted would not call for any interference except to the extent of extending the time within which they would now have to file TRAN-1. The writ appeals preferred by the Union of India have been dismissed. However, as the period to file TRAN-1 has been expired on 30.08.2020, the respondents-assessees were granted time to file/revise TRAN-1 up to 31.03.2021.
Held that:- The Hon’ble High Court dismissed the writ appeal and granted 30 days time to the assessees to submit their GST TRAN-1.
While dismissing the present writ appeal, 30 days time is granted to the assessees to submit their GST TRAN-1.
Section 140 of the CGST Act, 2017— Transitional Credit –-- The petitioner challenged the communication dated 03.12.2019 issued by the Nodal Officer whereby the request of the petitioner for availing transitional credit has been rejected on the ground that the tax payer has no technical glitches in filing TRAN-1 as per the system log. The court observed that number of cases were preferred on the same issue and the matter was adjudicated by the Division Bench of this Court in WA No. 18/2020 and connected matters, wherein it was held that the reasoning of the learned single Judge and the relief granted would not call for any interference except to the extent of extending the time within which they would now have to file TRAN-1. The writ appeals preferred by the Union of India have been dismissed. However, as the period to file TRAN-1 has been expired on 30.08.2020, the respondents-assessees were granted time to file/revise TRAN-1 up to 31.03.2021.
Held that:- The Hon’ble High Court dismissed the writ appeal and granted 30 days time to the assessees to submit their GST TRAN-1.