Willowood Chemicals Pvt. Ltd. Vs Union of India
Date: September 19, 2018
Court: High Court
Bench: Gujarat
Type: Writ Petition
Subject Matter
Section 140(1) and Rule 117 prescribing time limit to file GST TRAN-1 are constitutional: HC
Summary
(i) On account of technical glitches in the Government portal, despite efforts made by the petitioners for filing the declaration electronically, the same could not be done within extended time for no fault of the petitioners. Thus, the tax credit av…