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TMI Blog2022 (4) TMI 1402X X X X Extracts X X X X X X X X Extracts X X X X ..... - 2022 (4) TMI 1402 - BOMBAY HIGH COURT - 2022 (63) G. S. T. L. 303 (Bom.) - Seeking permission to submit its revised form GST TRAN- 1 return electronically on the common portal - permission to upload the revised form GST-TRAN-1 - Rule 120-A of the Central Goods and Service Tax Rules 2017 - HELD THAT:- It is the case of the petitioner that due to technical difficulties faced on 27.12.2017, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices Tax Rules, 2017 or not. Petition disposed off. - WRIT PETITION NO. 12989 OF 2021 - - - Dated:- 25-4-2022 - R.D. DHANUKA S. G. MEHARE, JJ. Mr. Alok M. Sharma, Advocate for the Petitioner. Mr. A. G. Talhar, ASG for Respondent No. 1. Mr. Parikshit Dawalkar, Advocate a/w Mr. Pratik Kothari, Advocate for Respondent Nos. 2 and 3. Mr. S. P. Tiwari, AGP for Respondent N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner to upload the revised form GST-TRAN-1 as per the provisions of the Rule 120-A of the Central Goods and Service Tax Rules 2017 and for other reliefs. 4. It is the case of the petitioner that due to technical difficulties faced on 27.12.2017, the petitioner was unable to login on the portal and file the application form as required to avail the transitional credit. The petitioner has ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rights and contentions of both the parties. The respondents shall consider the issue whether the Form TRAN-1 and other forms that would be filed/corrected by the petitioner can be entertained in accordance with the provisions of section 140 of the Central Goods and Services Tax Act, 2017 and Rule 117 (1) of the Central Goods and Services Tax Rules, 2017 or not. 9. Jurisdictional Assessing Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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