Nagorao Auto Engineering Works Vs Union Of India
Date: December 2, 2021
Court: High Court
Bench: Chhattisgarh
Type: Writ Petition
Judge(s)/Member(s): P. Sam Koshy
Subject Matter
Online portal to be reopened to accept manual filing of Form TRAN-1
Summary
Given the authoritative decision rendered by the various High Courts in the country and also taking note of the fact that the husband of the petitioner who was the original proprietor having expired in the midst of introduction of the new GST regime…
1. The present writ petition has been filed aggrieved of the inaction on the part of the respondents in permitting the petitioner to submit the TRAN-1 Form under GST Act claiming for the input tax credit. 2. The brief facts relevant for the disposal of the present writ petition is that petitioner is a Trader registered under the G.S.T. Act dealing in two and three wheeler spare parts holding GSTIN…