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SEKAR & CO. vs. THE PRINCIPAL SECRETARY/COMMISSIONER OF COMMERCIAL TAXES AND OTHERS
(Madras High Court)

Hon'ble Judges:

G.R.SWAMINATHAN

Pet. Counsel

K.suresh

Res. Counsel

J.padmavathi Devi

Petitioner / Applicant	SEKAR & CO.
Respondent	THE PRINCIPAL SECRETARY/COMMISSIONER OF COMMERCIAL TAXES AND OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Mar 2, 2021
Order No.	W. P. (MD) No. 16323 of 2019
Citation	2021(3) TAXREPLY 3993
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Related Tags :

☍

Section 140

☍

Rule 117

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Summarize this case by TaxGPT in

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ORDER
Heard the learned counsel on either side. 2.The petitioner had registered herself as a dealer under TNVAT Act, 2006. Following the implementation of the Central Goods and Services Tax Act, 2017, the petitioner migrated into GST regime and got registered under the new Act. 3.The case of the petitioner is that Section 140(3) of the CGST Act, she can claim credit of eligible duties in respect of the inputs held in stock on the appointed day i.e., 30.06.2017. Of-course, the petitioner was obliged under Rule 117 of CGST Rules, 2017 to submit a declaration electronically in Form GST TRAN-1 on the common portal. The said Rule 117 also originally stipulated that the Form TRAN-1 must be filed within 90 days. The said period was subsequently extended on more than one occasion. The final extended date was 31.03.2020. 4.The case of the petitioner is that due to technical glitches, the petitioner could not file the said Form TRAN-1. The petitioner claims that she further approached t....