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2021 (2) TMI 1245 - SCH - GSTPermission to carry forward of unutilized CENVAT credit of duty paid - transitional credit - carry forward denied on account of nonfiling or incorrect filing of prescribed statutory Form i.e. TRAN-1 by the stipulated last date i.e. 27.12.2017 - HELD THAT - The petitioner-Union of India shall file an affidavit meeting the assertion that due to technical glitches and problems faced, the respondents-taxpayers were not able to upload and file Form GST TRAN-01 or fill up details. The factual assertions made in the writ petitions in this regard will be dealt with concretely and expressly and if required, by taking the help of experts.
The Supreme Court of India ordered a stay on the operation of a High Court judgment and directed the Union of India to file an affidavit regarding technical glitches faced by taxpayers in uploading Form GST TRAN-01. The affidavit must be filed within four weeks, with respondents allowed to respond within four weeks thereafter.
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