Sunny Motors Vs CBIC
Date: September 16, 2021
Subject Matter
Govt to either open the portal and permit the Petitioner to file TRAN-1 form electronically or accept the TRAN-1 form from the Petitioner manually
Summary
Direction is issued to the Opposite Parties to either open the portal and permit the Petitioner to file TRAN-1 form electronically on or before 1st November, 2021 or accept the TRAN-1 form from the Petitioner manually before that date. It will be ope…
1. The prayer in the present petition is for a direction to the Opposite Parties to accept the GST TRAN-1 form from the Petitioner in terms of Rule 117 of the Central Goods and Services Tax Rules, 2017 (CGST Rules) and allow the Input Tax Credit (ITC) claimed by the Petitioner. 2. The background facts are that the Petitioner is a partnership firm which is in the business of sale of motorcycle, sco…