Case LawWP(C) No. 14096 of 2019
G & C Infra Innovations Vs Union Of India
- Court:
- High Court
- Bench:
- Kerala
- Date:
- March 7, 2022
- Type:
- Writ Petition
- Members:
- BECHU KURIAN THOMAS
Subject
Dept to facilitate revising of form GST TRAN-1 either online or manually
Transition
Summary
1. In this context it is relevant to notice that petitioner had in fact uploaded GST TRAN-1 on 01-09-2017. The time for filing the said form was available till 27-12-2017. Thus the form was filed within time. Admittedly the portal opened only on 15 t…
Judgement
Petitioner challenges inter alia the communication rejecting the application of the petitioner to revise the form TRAN-1 under the Central Goods and Services Tax Act, 2017. 2. Petitioner was a registered dealer under the Kerala Value Added Tax Act, 2003 as well as the Central Sales Tax Act, 1956. It is engaged in the trading of Iron and Steel products and other accessories and allied items. As on…