filing or incorrect filing of prescribed statutory Form i.e. TRAN-1 by the
stipulated last date i.e. 27.12.2017.
2. The Petitioners are registered ... glitches was entitled to file TRAN-I upto
31.12.2019.
v) There is no provision to permit filing of TRAN-1 at
subsequent stage who failed
Petitioner states that it filled and filed online the GST
TRAN-1 Form on 27th December, 2017. The specific averment is that it
committed ... TRAN- 2 Returns. It was at that stage that
the Petitioner realised that it had committed an inadvertent error in the
TRAN-1 Form
appropriate writ(s) to allow
filing of declaration in form GST Tran-1 and GST Tran-2, to
enable it to claim transitional credit ... respondents for being permitted to file
declaration in the form GST TRAN-1 and GST TRAN-2
respectively to enable the writ-applicants to claim
regards the
excise duty credit he has to fill up form TRAN-1 and for the other type of
credit ... fill up form TRAN-2.
4. According to the Petitioner there were a lot of technical glitches in
uploading TRAN-1 form on the common
portal so as to enable the
Petitioner to file the TRAN-1 forms electronically, failing
which the Department shall accept the manually TRAN-1 Form ... Central Goods and Services Tax Rules, 2017 and Form GST
Tran-1 as ultra vires to Section 40( 5) and Section 164 of the
Central
open the common portal and allow the petitioner
to file the Tran-1 form so as to avail and utilize the
input credit in respect ... respondents are unable to do so,
they be directed to entertain Tran-1 From of the
petitioner manually/physically with supporting
records;
c. To hold
terms of Rule 117 of the CGST Rules, 2017, the GST TRAN-1 was
required to be filed by 30th September, 2017. Later, this time ... said to have missed
noticing that the time for filing GST TRAN-1 was extended only till 27th
December, 2017. The Petitioner was accordingly
submit/revise/re-revise electronically, their respective declarations on Form GST TRAN-1 and GST TRAN-2, under the provisions of the Central Goods ... petitioners claim, they had submitted electronically, the Form GST TRAN-1 and/or TRAN-2 (on the GST Portal), within time, but errors had crept
Respondents to pass such directions to allow the
petitioner to file Tran-1 electronically and carry
forward the eligible cenvat credit in the
electronic credit ... TRAN-
1". Therefore it would be not necessary for us to even
deal with the Circular under which the application for
manual TRAN-1
JUDGMENT
90 days of the appointed day electronically, in
FORM GST TRAN-1 which may be further extended for
90 days on the recommendation ... filing of FORM GST TRAN-
1. It was pointed out that the last date of
filing of FORM GST TRAN-1 came to be extended
