Mrinal Ghosh Vs Union of India & Ors
Date: November 21, 2019
Court: High Court
Bench: Calcutta
Type: Writ Petition
Judge(s)/Member(s): Arindam Sinha
Subject Matter
Assessee allowed to file GST TRAN – 1 again as his system was down
Summary
TRAN – 1 was supposed to be revised by 27/12/2017. But because of their internal system failure from 25 th December, 2017 to 02 nd January, 2018, the assessee could not upload the same . The p etitioner has also obtained a for…
Petitioner has mounted vires challenge against rule 117 in Central Goods and Services Tax Rules, 2017 being ultra vires of section 140 of Central Goods and Services Tax Act, 2017 , as the rule makes it condition precedent for an assessee to file GST TRAN – 1 within the specified period, to be able to carry forward credit of eligible duties on stock as on 30th June, 2017. Alternative pr…