2021-TIOL-2267-HC-DEL-GST
Tarun Enterprises Pvt Ltd Vs UoI
GST - The pettioner sought a direction to Respondents to open the common portal for them to be able to file TRAN-1 electronically; or alternatively to allow the Petitioner to avail said lTC by manually revising TRAN-1 or by furnishing details in Form GSTR 3B or in any other manner so as to enable Petitioner to avail transitional credit in its electronic credit ledger - The petitioner faced technical glitches/errors while filing the TRAN- 1, in respect of which he filed complaint applications dated 9th July, 2018 - Thereafter, petitioner also informed the respondents regarding difficulties faced by him in processing and filing of TRAN-1 - The letters were followed up with representation to the respondents - Accordingly, the petition is allowed in accordance with judgment in case of Super India Paper Products 2021-TIOL-1243-HC-DEL-GST - However, date for accepting the TRAN-1 Form electronically or manually shall be read as 15th December, 2021: HC
- Writ petition disposed of: DELHI HIGH COURT
2021-TIOL-2266-HC-DEL-GST
Trivedi And Sons Pvt Ltd Vs UoI
GST - The pettioner sought a direction to Respondents to open the common portal for them to be able to file TRAN-1 electronically; or alternatively to allow the Petitioner to avail said lTC by manually revising TRAN-1 or by furnishing details in Form GSTR 3B or in any other manner so as to enable Petitioner to avail transitional credit in its electronic credit ledger - Petitioner has attached the screenshot showing invoices uploaded on portal - Though, petitioner was unable to file TRAN-1 due to technical glitches, yet the petitioner had filed grievances on the portal - Thereafter, petitioner also informed the respondents regarding difficulties faced by him in processing and filing of TRAN-1 - These letters were followed up with representation to the respondents - Accordingly, the petition is allowed in accordance with judgment in case of Super India Paper Products 2021-TIOL-1243-HC-DEL-GST - However, date for accepting the TRAN-1 Form electronically or manually shall be read as 15th December, 2021: HC
- Writ petition disposed of: DELHI HIGH COURT |
