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SHREE MOTORS vs. UNION OF INDIA, THE GOODS AND SERVICE TAX COUNCIL (GST COUNCIL) , GOODS AND SERVICES TAX NETWORK (GSTN) , CENTRAL BOARD OF INDIRECT TAXES AND CUSTOM, DELHI
(Rajasthan High Court)

Hon'ble Judges:

DINESH MEHTA
Pet. Counsel
Prateek Gattani
Res. Counsel
Rajvendra Saraswat
Anil Bhansali
Akshat Verma

Petitioner / Applicant

SHREE MOTORS
Respondent UNION OF INDIA, THE GOODS AND SERVICE TAX COUNCIL (GST COUNCIL) , GOODS AND SERVICES TAX NETWORK (GSTN) , CENTRAL BOARD OF INDIRECT TAXES AND CUSTOM, DELHI
Court Rajasthan High Court
State

Rajasthan

Date Nov 21, 2019
Order No.

S.B. Civil Writ Petition No. 4315/2019

Citation

2019(11) TAXREPLY 1304
Original Order
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ORDER

Order Mr. Saraswat, learned counsel for the respondents No.1 and 2, submits that the case is squarely covered by a decision of this Court dated 01.11.2019, rendered in the case of Jodhpur Truck Pvt. Ltd. Vs. Union of India & Ors. [S.B. Civil Writ Petition No.15221/2019]. Learned counsel appearing for the petitioner submits that though in-principle, the issue is covered by the aforesaid judgment, but certain more directions/clarifications are required to be given so as to ward off any difficulty(ies) to the petitionerassessee. In view of the above, the present writ petition is disposed of in terms of the judgment rendered by this Court in the case of Jodhpur Truck Pvt. Ltd. (supra) and following directions are issued: 1. The respondents shall permit the petitioner to submit online GST TRAN-1 form, subject to furnishing a proof that he had tried to upload GST TRAN-1 form prior to 27.12.2017 and such attempt failed due to technical fault/glitch on the common portal.....

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