Petitioner is allowed to file physical Form GST TRAN-1/TRAN-2.
Section 140 of the CGST Act, 2017 — Transitional Credit —–The petitioner sought a direction to upload the Form GST TRAN-2 within extended timeline. The court observed that identical controversy has been dealt with in Writ Tax No.477 of 2021 along with other matters, wherein the petition was allowed vide judgment dated 15.09.2021 and it was directed that all petitioners may first file physical Form GST TRAN-1/TRAN-2, the jurisdictional authority shall then make a report in writing on the same, and upon completion of verification exercise, the jurisdictional authority shall forward his report along with said physical GST TRAN-1/TRAN-2 to the GST Network. The GST Network shall thereupon either itself upload the GST TRAN-1/TRAN-2, or allow that petitioner opportunity to upload those details, within a reasonable time."
Held that:- The Hon’ble High Court allowed the present writ petition on the same terms. The Petitioner shall make required compliance within one week.
Petitioner is allowed to file physical Form GST TRAN-1/TRAN-2.
Section 140 of the CGST Act, 2017 — Transitional Credit —–The petitioner sought a direction to upload the Form GST TRAN-2 within extended timeline. The court observed that identical controversy has been dealt with in Writ Tax No.477 of 2021 along with other matters, wherein the petition was allowed vide judgment dated 15.09.2021 and it was directed that all petitioners may first file physical Form GST TRAN-1/TRAN-2, the jurisdictional authority shall then make a report in writing on the same, and upon completion of verification exercise, the jurisdictional authority shall forward his report along with said physical GST TRAN-1/TRAN-2 to the GST Network. The GST Network shall thereupon either itself upload the GST TRAN-1/TRAN-2, or allow that petitioner opportunity to upload those details, within a reasonable time."
Held that:- The Hon’ble High Court allowed the present writ petition on the same terms. The Petitioner shall make required compliance within one week.