Dhamtari Krishi Kendra Vs Union of India
Date: July 17, 2020
Subject Matter
Commissioner, Commercial Tax to decide on allowing transitional credit within 60 days
Summary
1. Keeping in view the fact that the petitioner had timely intimated the department in respect of the technical glitch, in addition he had also promptly submitted his forms manually as well as had sent it by registered post; he had also approached th…
1. The present is a second round of litigation. The grievance of the petitioner is in respect of his unable to upload GST TRAN-1 and TRAN-2 returns on the GST web portal by the last date prescribed i.e. 27.12.2017. 2. According to the petitioner, after the new tax regime i.e. the GST law came into force, the last date for submission of GST Tran-1 and Tran-2 returns was extended by the government u…