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GST - Highlights / Catch Notes

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Contempt of court or not - rejection of petitioner's request for ...


Nodal Officer's Rejection of Late GST TRAN-1 Submission Can Be Legally Challenged; Not Contempt of Court.

August 30, 2019

Case Laws     GST     HC

Contempt of court or not - rejection of petitioner's request for belated uploading FORM GST TRAN-1 by the Nodal officer - The authority decide that “the request of petitioner is rejected” - this should be consider as decision on the request of the petitioner, who can challenges the decisions as provided for by law - not a case of contempt

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