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KHERIWAL ENTERPRISES vs. UNION OF INDIA
(Jharkhand High Court)

Hon'ble Judges:

D. N. PATEL
AMITAV K. GUPTA
Pet. Counsel
M.s. Mittal
Rahul Lamba
Res. Counsel
Rajiv Sinha

Petitioner / Applicant

KHERIWAL ENTERPRISES
Respondent UNION OF INDIA
Court Jharkhand High Court
State

Jharkhand

Date Sep 24, 2018
Order No.

W.P.(T) No. 3028 of 2018

Citation

2018(9) TAXREPLY 2833
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ORDER

1. This petition has been preferred because this writ petitioner has missed the bus and the boat in filing TRAN – 1 Form and TRAN – 2 Form because of varieties of reasons, as alleged in the memo of this writ petition including their portal which was not working properly. 2. The Assistant Solicitor General of India is appearing in this case and has submitted that in exercise of power under Section 164 of the Central Goods and Service Tax Act, 2017, the Central Government has amended the rules and extended the date of filing of TRAN – 1 Form and TRAN – 2 Form up to 31.03.2019 in respect of the registered persons, who could not submit their TRAN – 1 Form and TRAN – 2 Form in time on account of technical difficulty in common portal. 3. The Assistant Solicitor General of India shall do all the needful like recommendations etc., as required under the amended rules, so tha....

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