Rishi Graphics Pvt. Ltd. Vs Union of India
Date: March 4, 2020
Subject Matter
Procedural law should not take away the statutorily vested rights of tax payers to claim Transitional Credit
Summary
Though the time-limit for uploading of TRAN-1 is extended till March 31, 2020, sub-rule 1A of Rule 117 extends this benefit only to those registered persons who could not upload the form in time on account of technical difficulties on the common port…
1. In these writ petitions, the issue involved is similar in nature and accordingly, the same are being taken up together. 2. The petitioners have approached this court with a prayer for allowing them to file/upload in GST TRAN-1 . The petitioners intend to file TRAN-1 Form and/or revised TRAN-1 Form. 3. Though the time-limit for uploading of TRAN-1 is extended till March 31, 2020, sub-rule 1A of…