9911796707
TMI Blog2023 (5) TMI 1303X X X X Extracts X X X X X X X X Extracts X X X X ..... efusing to entertain them on the incorrect pretext that such returns were filed on 01.12.2022 - HELD THAT:- Procedures have been provided to subserve the larger interest of the policy and the substantive rights of the persons, who are to be regulated by such procedures. The State having provided for a time frame to avail the facility cannot be permitted to deny the benefit of scheme only because t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Deputy Commissioner, State Tax (GST), U.P., dated 06.02.2023 is primarily challenged on the ground that online system was not functional and, therefore, the petitioner submitted its revised Tran-1/Tran-2 offline on 30.11.2022, which was the last date specified for the purposes in terms of the liberty granted by the Supreme Court. Argument is that having received the returns on the last da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oaded online. From the facts of the case, we find that the procedures are being given primacy over the substantive rights of the parties. In the present case, the State has come out with a policy for availing transitional input tax credit through revised Tran-1/Tran-2. The last date for availing such benefit was 30th November, 2022. The petitioner asserts that the online system was not functional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t made online, when it is not disputed that the online system itself was not functional on that day. The dealer has accordingly exercised its right in terms of the policy and has submitted offline application within the time permitted by the State under the policy. Necessary arrangements will thus have to be made by the authorities so as to ensure that the rights availed of by a dealer, in terms o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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