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M/S. CHECKPOINT APPAREL LABELING SOLUTIONS INDIA PRIVATE LIMITED vs. THE COMMISSIONER OF GST & CENTRAL EXCISE AND OTHERS
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
Hari Radhakrishnan
Res. Counsel
K.s.ramasamy

Petitioner / Applicant

M/S. CHECKPOINT APPAREL LABELING SOLUTIONS INDIA PRIVATE LIMITED
Respondent THE COMMISSIONER OF GST & CENTRAL EXCISE AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Feb 14, 2020
Order No.

W.P.No.3328 of 2020

Citation

2020(2) TAXREPLY 3182
Original Order
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ORDER

The petitioner was registered under the erstwhile Service Tax/Value Added Tax (in short 'VAT')/Central Sales Tax (CST) regimes and had certain unutilised amounts to its credit. With the coming into force of the Goods and Service Tax Act, the credits as aforesaid were liable to be transitioned and carried forward for which purpose a Form in TRAN-1 and 2, was to be uploaded in the portal of the Department. The last date stipulated as per Rule 117 of the Central Goods and Service Tax Rules, 2017 (CGST Rules) was 27.12.2017. There were, admittedly manifold glitches in accessing the website and uploading the Form. In fact, Courts all over the country have been dealing with matters where assessees have vented grievances and difficulties in uploading the Forms and relief has been granted in several matters directing the Department to permit access and allow the petitioner therein to upload the Declaration Forms. 2.The petitioner has been filing regular monthly returns, but has ....

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