Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

The present writ petition is disposed of with the direction to the respondents to permit the petitioner to submit offline GST TRAN-1 form, subject to furnishing a proof that he had tried to upload GST TRAN-1 form prior to 27.12.2017 and such attempt failed due to technical fault/glitch on the common portal.

Transitional Credit — An assessee can be permitted to furnish offline GST TRAN-1 form subject to fulfilling all the three conditions, i.e. (i) the assessee failed to upload his GST TRAN-1 form on account of technical glitches on the common portal; and (ii) such attempt was made during the currency of transitional period;(iii) the GST Council has made a recommendation for such extension, being satisfied about such failure. Since all the three requirements are met/satisfied, the petitioner’s offline GST TRAN-1 form shall be accepted, of course, if it is filed by 31.12.2019 or extended period (if any). — Jodhpur Truck Pvt. Ltd. Vs. Union of India, Chairman, Gstin, GST, Council, The Commissioner, Central Goods And Service Tax Commissionrate, Jodhpur [2019] 18 TAXLOK.COM 024 (Rajasthan)

Join Whats App Group
Check Your Tax Knowledge
Product Demo
Tax Lok English Viedo
Tax Lok Hindi Viedo
whatsapp with taxlok SUBSCRIBE OUR MAGAZINE

FOR FREE CONDUCTED TOUR OF OUR ON-LINE LIBRARIES WITH OUR REPRESENTATIVE-- CLICK HERE