Case LawW.P. No. 9821(W) of 2018
Mrinal Ghosh Vs Union of India & Ors
- Court:
- High Court
- Bench:
- Calcutta
- Date:
- November 21, 2019
- Type:
- Writ Petition
- Members:
- Arindam Sinha
Subject
Assessee allowed to file GST TRAN – 1 again as his system was down
Transition
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…
Judgement
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…