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SC dismissed the SLP filed by department in matter of transitional credit

Section 140 of the CGST Act, 2017—Transitional Credit —The High Court in order dated 9.08.2019 has directed the Respondent authorities to either re-open the Portal to enable the Petitioner to file its TRAN-1 Form electronically, failing which to permit the petitioner to file manually on or before 13th September, 2019. The Respondent Union of India, being aggrieved, filed Special Leave Petition against the said order.
Held that:- The Hon’ble Supreme Court dismissed the Special Leave Petition, in the facts of the present case, they are not inclined to interfere in this Petition.—Union of India & Ors. Vs. Chogori India Retail Ltd. [2020] 25 TAXLOK.COM 011 (SC)

SC dismissed the SLP filed by department in matter of transitional credit

Section 140 of the CGST Act, 2017—Transitional Credit —The High Court in order dated 9.08.2019 has directed the Respondent authorities to either re-open the Portal to enable the Petitioner to file its TRAN-1 Form electronically, failing which to permit the petitioner to file manually on or before 13th September, 2019. The Respondent Union of India, being aggrieved, filed Special Leave Petition against the said order.
Held that:- The Hon’ble Supreme Court dismissed the Special Leave Petition, in the facts of the present case, they are not inclined to interfere in this Petition.—Union of India & Ors. Vs. Chogori India Retail Ltd. [2020] 25 TAXLOK.COM 011 (SC)

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