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NAGORAO AUTO ENGINEERING WORKS vs. UNION OF INDIA AND OTHERS
(Chhattisgarh High Court)

Hon'ble Judges:

P. SAM KOSHY
Pet. Counsel
Mool Chand Jain
Res. Counsel
Hamida Siddiqui

Petitioner / Applicant

NAGORAO AUTO ENGINEERING WORKS
Respondent UNION OF INDIA AND OTHERS
Court Chhattisgarh High Court
State

Chhatisgarh

Date Dec 2, 2021
Order No.

WPT No. 129 of 2021

Citation

2021(12) TAXREPLY 4898
Original Order
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ORDER

1. The present writ petition has been filed aggrieved of the inaction on the part of the respondents in permitting the petitioner to submit the TRAN-1 Form under GST Act claiming for the input tax credit. 2. The brief facts relevant for the disposal of the present writ petition is that petitioner is a Trader registered under the G.S.T. Act dealing in two and three wheeler spare parts holding GSTIN-22ABHPN8512G1ZU. By way of the introduction of the new GST regime w.e.f. 01.07.2017, the registered members under the GST Law in order to avail the benefit of input tax credit, were required to submit their GST TRAN-1 Form within a specific cut off date which was initially 21.09.2017 and which was subsequently extended up-till 15.11.2017 and thereafter again upto 27.12.2017. The proprietor of the petitioner-establishment however expired on 20.09.2017 and because of the said compelling circumstances, the TRAN-1 Form could not be submitted within the period provided under the statute....

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