Super India Paper Product Vs Union Of India
Date: May 27, 2021
Subject Matter
Govt directed to either re-open the online portal so as to enable the Petitioners to file TRAN-1 Form electronically, or to accept the same manually
Summary
It is seen that since there is no effective mechanism provided for the revision/rectification of TRAN-1 Form, the Petitioners were forced to approach this Court under Article 226 of the Constitution. There is no dispute as to the fact that the Petiti…
1. The common thread in this present batch of petitions is that they pertain to transition of CENVAT credit from the erstwhile indirect tax regime to the present Goods and Services Tax (‘GST’) system by virtue of a right specifically conferred on the taxpayers for smooth migration into the new indirect tax regime. I. BRIEF BACKGROUND: 2. Chapter XX of the CGST Act, 2017 (hereinafter &l…