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M/S DHAMTARI KRISHI KENDRA vs. UNION OF INDIA
(Chhattisgarh High Court)

Hon'ble Judges:

P. SAM KOSHY
Pet. Counsel
Rajkamal Singh
Res. Counsel
Himanshu Pandey
B. Gopa Kumar
Sidharth Dubey

Petitioner / Applicant

M/S DHAMTARI KRISHI KENDRA
Respondent UNION OF INDIA
Court Chhattisgarh High Court
State

Chhatisgarh

Date Jul 17, 2020
Order No.

Writ Petition (T) No. 70 of 2019

Citation

2020(7) TAXREPLY 2717
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ORDER

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 up till 27.12.2017. The petitioner tried to submit returns, however, because of the technical glitch faced by the petitioner it could not be submitted. The petitioner immediately reported this matter to the authorities in the department on 26.12.2017 itself. The petitioner has filed a document Annexure P/7 dated 26.12.2017 in this regard and the said document also bears the seal and signature of the Commercial Tax Department having received the same. 3. Further, the counsel for the petitioner also submitted that the petitioner had tried to submit TRAN-1 and TRAN-2 returns manually on....

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