M/s. EAP Infrastructures Private Limited Represented by its Director Versus The Principal Chief Commissioner Good and Services Tax Act (Previously Central Excise and Customs) , ChennaiThe State of Tamil Nadu Represented by its Secretary, Chennai, The Union of India Represented by its Secretary, New Delhi And The Chairman GSTIN, New Delhi 2018 (10) TMI 253 – MADRAS HIGH COURT – TMI – Unable to upload GST Tran-I declaration – migration to GST – Transitional provisions – transitional Credit – Held that:- The writ petitioner shall submit their application in accordance with the circular dated 03.04.2018 within a period of two weeks from the date of receipt of a copy of this order to the Assessing Officer/Jurisdictional Officer/GST Officer – On
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an, learned Senior Panel Counsel takes notice for the respondents 1, 3 & 4. Mr. M. Hariharan, learned Additional Government Pleader (Tax) for the second respondent. 2. The present writ petition is filed seeking mandamus directing the first respondent to enable the petitioner to file GST Tran-I declaration electronically and in accordance with law. 3. The grievance of the petitioner before this Court is that in pursuant to the introduction of GST, certain input tax credit entitled to the petitioner, cannot be availed, in view of some lack of clarity in the new transition provisions under the GST Act. Therefore, it is contended that the petitioner finds it difficult in taking those credit, while giving effect to the transition provisions
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1. 7. Needless to say that it is for the petitioner to place all the material facts including their attempt made to upload FORM GST TRANS 1, while making an application. Accordingly, this Writ Petition is disposed of without expressing any view on the merits of the matter, only with the following directions: (a) The writ petitioner shall submit their application in accordance with the circular dated 03. 04. 2018 within a period of two weeks from the date of receipt of a copy of this order to the Assessing Officer/Jurisdictional Officer/GST Officer. (b) On receipt of such application, the Assessing Officer/Jurisdictional Officer/GST Officer is directed to forward the application to the Nodal Officer within a period of one week. (c) The Noda
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