Aadinath Industries & Anr. Vs Union of India & Ors
Date: September 20, 2019
Subject Matter
Govt to either open the online portal or to enable the petitioner to file the rectified TRAN-1 electronically or accept the same manually
Summary
The present case is covered by the decision of this Court in the case of M/s Blue Bird Pure Pvt. Ltd. v. Union of India & Ors 2019 SCC OnLine 9250, wherein this Court was faced with a similar fact situation as in the present case. Thus, we…
3. The present writ petition has been filed seeking directions to the Respondents to allow Petitioner No. 1 to file Form GST TRAN-1 for availing Input Tax Credit (ITC) and consequently, give Input Tax Credit to the Petitioner No. 1. 4. The case of the Petitioner, as set out in the petition is that on 27.12.2017, Petitioner No. 1 company attempted to file Form GST TRAN – 1, on the…