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JAGDALPUR MOTORS AND OTHER vs. UNION OF INDIA AND OTHERS
(Chhattisgarh High Court)

Hon'ble Judges:

P. SAM KOSHY
Pet. Counsel
Prafull Bharat
Shri Rahul Tamaskar
Hari Agrawal
Res. Counsel
Ramakant Mishra
Anmol Sharma
Maneesh Sharma

Petitioner / Applicant

JAGDALPUR MOTORS AND OTHER
Respondent UNION OF INDIA AND OTHERS
Court Chhattisgarh High Court
State

Chhatisgarh

Date Nov 28, 2022
Order No.

Writ Petition (T) No.252 of 2022

Citation

2022(11) TAXREPLY 6620
Original Order
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ORDER

1. The instant writ petition has been filed seeking for the following reliefs: “10.1. The Hon’ble Court may kindly be pleased to allow the instant petition and direct the respondent authorities to reset/ reopen the GST portal filing the GST TRAN-1 form for the petitioner and in effect allow the petitioner to rectify the inadvertent of mistake its consultant or accept the physical copy of the Form GST TRAN-1 and allow eligible transitional credit to the petitioner as per Section 140 of CGST Act and credit such amount in the electronic credit ledger of the petitioner as Input Tax Credit of GST. 10.2 Any other relief, which this Hon’ble Court deems fit and proper, may also be awarded to the petitioner including the cost of the petition.” 2. The facts of the case is that the petitioner’s company on account of certain technical glitches that arose after the introduction of the GST Law were not able to submit their Tran-1 and Tran-2 form....

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