Jagadamba Hardware Stores Vs Union of India
- Court:
- High Court
- Bench:
- Chhattisgarh
- Date:
- January 27, 2020
- Type:
- Writ Petition
- Members:
- P. Sam Koshy
Subject
Benefit under Cir. 39/13/2018 for delay in filling TRAN-1 cannot be extended if there is no effort made to file the same by the assessee
Summary
The contention of the petitioner is that, during the relevant period, the petitioner tried to fill TRAN-1 but because of the technical glitches and error it could not be filled online on the portal of the department. It was further the contention of…
Judgement
1. The relief sought for by the petitioner in the present writ petition is for issuance of a writ to the respondents granting permission to the petitioner to submit TRAN-1 form electronically by opening electronic portal or in the alternative allow the petitioner to tender the form manually and thereafter the petitioner’s claim be assessed for input tax credit in accordance with law. 2. Brie…