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P. PREETHA vs. THE GOODS AND SERVICE TAX COUNCIL AND OTHERS
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
T.ramesh
Res. Counsel
S.ragaventhre

Petitioner / Applicant

P. PREETHA

Respondent THE GOODS AND SERVICE TAX COUNCIL AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Mar 4, 2022
Order No.

Writ Petition (MD) No.11614 of 2020

Citation

2022(3) TAXREPLY 5486
Original Order
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ORDER

This Writ Petition has been filed for a Mandamus to permit the petitioner to upload the GST – Tran-1 Form either by opening the GST portal or by allowing them to file manually. 2.It is the specific case of the petitioner that they did not upload GST - Tran-1 in time on the input tax credit that was available on the date when the Tamil Nadu Value Added Tax Act, 2006 persists. The petitioner appears to have sent a representation on 26.06.2020 explaining the reasons for not filing Tran-1 form in time in terms of Section 140 of the C.G.S.T. Act read with the Rules framed thereunder and the relaxations of the Government announced from time to time. 3.The present Writ Petition is based on a decision of the Delhi High Court in Brand Equity Treaties Limited Vs. The Union of India and others [W.P.(C)No.11040 of 2018, dated 02.03.2020]. 4.Though the above said decision of the Delhi High Court has been appealed before the Hon'ble Supreme Court in S.L.P.(C)Nos.7425 –....

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