Filing of Form Tran-1 - vires of sub-rule 1(A) to Rule 117 of ...

Case Laws GST

November 19, 2021

Filing of Form Tran-1 - vires of sub-rule 1(A) to Rule 117 of CGST Rules - There would be no requirement for issuance of Certiorari to quash Sub-Rule 1A to Rule 117 of CGST or Rule 17 inserted by notification No.48 or the circulars issued as sought for - A mandamus is issued directing the respondent authorities to open the portal to enable the petitioner to upload the necessary forms, if the portal cannot be opened to permit the assesse to file hard copies of the said form and act thereon. - HC

View Source

← Previous Next →

Filing of Form Tran-1 - vires of sub-rule 1(A) to Rule 117 of ...

Case Laws GST

November 19, 2021

You may also like:

Transitional credit - revision of the Form TRAN-1 and Form TRAN-2 - The interest of justice would be served if we allow the petitioner to correct Form TRAN-1 in Writ...

Filing of Form GST TRAN-1 - time limit for filing of the form - The time limit stipulated under Rule 117 of the Rules is not ultra vires of the Act. This Rule is...

Filing of Form TRAN-1 - transitional credit - petitioner has committed mistake due to technical/system error and has failed in filing /uploading a declaration...

Input Tax Credit was stated to be erroneously availed without filing form TRAN-1 - This Court finds that the show cause notice was issued on the premise that the...

Rule 117(4)(b)(iii) of the CGST Rules was challenged as ultra vires Section 140(3) of the CGST Act and violative of Article 14 of the Constitution. The court held that...

Carry forward of transitional credit - vires of Rule 117 of the CGST Rules, 2017 - no evidence of error of submission/filing of TRAN-1 by the petitioner - There is...

Reopening of portal for filing of Form TRAN-1/TRAN-2 - Input tax credit - the registered persons were not able to upload the Form GST TRAN-1 due to the glitches in the...

CENVAT Credit - after filing the the TRAN-1 Form online, the Petitioner noticed that the electronic account ledger did not reflect the entire amount of credit -...

Rejection of request for filing of GST TRAN-1 - Even according to the respondents, though Rule 117 of CGST Rules, 2017, originally stipulates that Form TRAN-1 is filed...

Correction of amount shown in GST TRAN-1 - Transitional credit - Period of limitation - It does not stand to reason that the date of filing of Form-1 and date for...

Reopening of portal for filing of Form GST TRAN-1 - transitional credit. - applicability of time limitation provided under the retrospective amendment to Section 140(1)...

Failure to file Form GST TRAN-1 - carry forward of Input Tax Credit - technical glitches - Revenue directed to either open the Portal to enable the petitioner to again...

Input Tax Credit - seeking permission to file TRAN-1 Form, either online or offline - This Court directs the respondents to permit the petitioner either submit the...

Transitional credit - Direction to the Opposite Parties to accept the GST TRAN-1 form from the Petitioner - In the present case a direction is issued to the Opposite...

Filing of form GST TRAN-1 - transitional credit - The petitioner is entitled to get one more chance to submit the declaration in Form GST TRAN-1 as the petitioner could...

Quick Updates: