2018 (12) TMI 889 – MADRAS HIGH COURT – TMI – Extension of time limit for filing FORM GST TRAN-1 – input tax credit – Held that:- The first respondent has already forwarded a letter of the petitioner dated 25.04.2018 to the Nodal Officer and the same is still pending with the GSTN. It is further stated that the time granted was upto 31.03.2019 to file Form GST TRAN-1.
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The Nodal Officer, in consultation with the GSTN shall take note of the grievance expressed by the petitioner/assessee and forward the same to the Grievance Committee, which in turn, shall take appropriate decision in the matter as expeditiously as possible – petition disposed off. – Writ Petition No.28209 of 2018 Dated:- 11-12-2018 – Mr. Justice K. Ravichandrabaabu Fo
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the petitioner and the learned Additional Government Pleader appearing for the first respondent and the learned standing counsels appearing for the 2nd to 4th respondents. 3. The grievance of the petitioner before this Court is that they are not in a position to take the Input Tax Credit as their attempt to submit the declaration electronically in Form GST-TRAN- 1 on 26.12.2017 could not succeed due to technical problems on the common portal GSTN. Therefore, the petitioner approached the Assessing Officer on 25.04.2018 with enclosures to substantiate that they made genuine attempt to upload the electronic Form GST TRAN-1. The first respondent, in turn, directed the petitioner to approach the Nodal Officer on this subject. It is stated that
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