The issue raised in this writ appeal being technical in nature, it is only in the interest of all that such technical issues do not stand in the way of rendering justice. Keeping in perspective the contentions in the case, we are of the view that the impugned judgment does not reflect any error of law warranting an interference by this Court in appeal.
Section 140 of the CGST Act, 2017---Transitional Credit -- The respondent assessee filed the GST TRAN-01 Form on 26.09.2017 within the period. However, the same could not be processed on the common portal. The court in order directed IT Redressal Committee of the GST Council to consider petitioner’s request for the transition of unavailed input tax credit. Being aggrieved, the appellant department filed appeal. The court observed that there was an IT-related glitch that was noticed by the Department. The said technical glitch prevented bonafide attempts to comply with the process of filing forms or returns all over the country and for this purpose that a Redressal Committee was formed. Further the issue raised in this appeal being technical in nature. The impugned judgment does not reflect any error of law warranting an interference by this Court in appeal.
Held that:- The Hon’ble High Court dismissed the writ appeal.
The issue raised in this writ appeal being technical in nature, it is only in the interest of all that such technical issues do not stand in the way of rendering justice. Keeping in perspective the contentions in the case, we are of the view that the impugned judgment does not reflect any error of law warranting an interference by this Court in appeal.
Section 140 of the CGST Act, 2017---Transitional Credit -- The respondent assessee filed the GST TRAN-01 Form on 26.09.2017 within the period. However, the same could not be processed on the common portal. The court in order directed IT Redressal Committee of the GST Council to consider petitioner’s request for the transition of unavailed input tax credit. Being aggrieved, the appellant department filed appeal. The court observed that there was an IT-related glitch that was noticed by the Department. The said technical glitch prevented bonafide attempts to comply with the process of filing forms or returns all over the country and for this purpose that a Redressal Committee was formed. Further the issue raised in this appeal being technical in nature. The impugned judgment does not reflect any error of law warranting an interference by this Court in appeal.
Held that:- The Hon’ble High Court dismissed the writ appeal.