2020 (2) TMI 1206 - SCH - GST

Failure to file Form GST TRAN-1 - carry forward of Input Tax Credit - technical glitches - whether the respondents can be directed to either open the portal to enable the petitioner to now file FORM GST TRAN-1 electronically or to permit the petitioner to submit manually the typed Form GST TRAN-1 for acceptance by the respondents? HELD THAT - Issue notice.

Summary

The Supreme Court of India in 2020 (2) TMI 1206 - SC Order, with judges Mr. B.R. Gavai and Mr. Surya Kant, condoned delay and issued notice to the petitioner. Petitioner represented by Mr. K.M. Natraj, ASG, and others.