Vetrivel Explosives Pvt. Ltd Vs Union Of India
Date: April 13, 2022
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): C.SARAVANAN
Subject Matter
Unutilised credit on the date of accident can be transitioned
Summary
The petitioner was not able to file TRAN-1 due to a halt in his business for two years because of a fire in the factory and not due to any error / technical issue faced while filing TRAN-1 on the GSTN portal. The Hon’ble High Court disposed of…
The petitioner has challenged the impugned communication dated 19.11.2020 of the fourth respondent. By the impugned communication, the fourth respondent has stated as follows:- “7. You have neither attempted to file Tran-1 return nor come across any technical glitches at the time of filing TRAN-1 return at GSTN common portal. Hence, it is informed that as per the minutes of the 32 nd Council…