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G.D. MOTORS vs. THE UNION OF INDIA AND THE COMMISSIONER CENTRAL GOODS AND SERVICES TAX, GST COUNCIL AND OTHERS
(Gauhati High Court)

Hon'ble Judges:

MICHAEL ZOTHANKHUMA
Pet. Counsel
A. Saraf
Res. Counsel
S.c. Keyal
B. Choudhury

Petitioner / Applicant

G.D. MOTORS

Respondent THE UNION OF INDIA AND THE COMMISSIONER CENTRAL GOODS AND SERVICES TAX, GST COUNCIL AND OTHERS
Court Gauhati High Court
State

Assam

Date Mar 27, 2019
Order No.

WP(C) 2013/2019

Citation

2019(3) TAXREPLY 2364
Original Order
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ORDER

Heard Dr. A. Saraf, learned counsel for the petitioner. Also heard Mr. S.C. Keyal, learned ASGI for the respondent Nos. 1 to 5 as well as Mr. B. Choudhury, learned Standing Counsel, Finance and Taxation Department for the respondent Nos. 6, 7 & 8.   2. The petitioner has prayed for allowing him to submit FORM GST TRAN-1 returns electronically, as he could not upload the same in the GST portal due to technical glitches. 3. The petitioner’s counsel submits that the earlier time limit given for submission of the GST FORM TRAN-1 returns under the GST Act, 2017, was till 31.01.2019. Due to technical glitches, the petitioner could not submit the returns and in this respect, the petitioner had also filed representations to allow him to file returns. However, there was no reply to the petitioner’s representations. Thereafter, vide Order No. 01/2019-GST, issued by the Principal Commissioner (GST), Govt. of India, Ministry of Finance (Department of Revenue) (Centr....

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