allow the Petitioner to file declaration in form
GST Tran 1, to enable it to claim transitional credit of
excise duty in respect of inputs ... order, or direction declaring that the time
limit to file Form TRAN 1 specified in Rule 117(1) & (1A)
of the Central Goods
Petitioner No. 1 company attempted to file Form GST TRAN - 1, on the
GST common portal for availing Input Tax Credit ... filing TRAN 1 by the ITGRC Committee. On
29.03.2019, when Petitioner No. 1 again attempted to file Form GST TRAN
- 1, on the portal
14th March, 2019 asking for details as to why the TRAN-
1 Form could not be uploaded within the prescribed time period.
The Petitioner ... screenshots and verifies whether the taxpayer actually tried to file TRAN-
1 Form or not. Those taxpayers who had genuine grievances were given
another opportunity
claim legitimate
Input Tax Credit by directing Respondent to accept TRAN-
1 of Petitioner.
(c) pass any other order(s) as this ... fact that as per CBIC order
1/2019 dated 31.01.2019, the time to file TRAN-1 has been extended upto
31.03.2019, for taxpayers who could
nature of
Certiorari impugning Rule 117(1) of CGST rules as ultravires Section
140(1) of the CGST Act and in the alternative, seeking directions ... extensions being granted for
filing of GST TRAN-1, notwithstanding the period envisaged under sub rule
(1) of Rule 117, demonstrates that the respondents recognize
open the portal to allow them to file GST Form TRAN-
1. Subsequently, Petitioner also submitted a reminder dated 31.08.2018 with
the Respondent.
5. Petitioner ... portal or to enable the petitioner to file the rectified Form TRAN-
1 electronically or accept the same manually. It was observed as under
disputes and issues pertaining to filing of form GST TRAN-1
(hereinafter "TRAN-1 Form"). However, since the facts of the present case ... this purpose, in case the Petitioner is required to file the TRAN-
1 Form once again, the Respondents shall open the GST portal to enable
relating to difficulties faced by taxpayers in filing form
GST TRAN-1 (hereinafter "TRAN-1 Form"). However, considering that
the issue involved ... remedied. Since the
Petitioner had given incorrect particulars while filing TRAN-1 Form 1,
cannot be permitted to file TRAN-2 Form online
ascertained from the goodwill of Plaintiff No.1 and therefore even as
the manufacturer, the Plaintiff No.1 had the goodwill and the reputation ... Plaintiff No. 1.
The Managing Director of the Plaintiff No.1 in his statement dated 11th
February 2019 confirms that Plaintiff No.1 was merely
credit on the stock held on 30.6.2017 in Form TRAN
l and TRAN 2 and allow the Input Tax Credit which the
Petitioner could ... Request to open the GST TRAN-I on the portal of above
mentioned firm.
Respected Sir,
1. That the above mentioned firm M/s Aman
