Case LawR/Special Civil Application No. 4252 of 2018
Willowood Chemicals Pvt. Ltd. Vs Union of India
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- September 19, 2018
- Type:
- Writ Petition
Subject
Section 140(1) and Rule 117 prescribing time limit to file GST TRAN-1 are constitutional: HC
Transition
Summary
(i) On account of technical glitches in the Government portal, despite efforts made by the petitioners for filing the declaration electronically, the same could not be done within extended time for no fault of the petitioners. Thus, the tax credit av…