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SUGAN CLOTHING vs. ASSISTANT COMMISSIONER OF GST & CE NUNGAMBAKKAM DIVISION
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
P.rameshkumar
Res. Counsel
Rajendra Ragavan

Petitioner / Applicant

SUGAN CLOTHING
Respondent ASSISTANT COMMISSIONER OF GST & CE NUNGAMBAKKAM DIVISION
Court Madras High Court
State

Tamilnadu

Date Mar 9, 2023
Order No.

W.P.No.9642 of 2020

Citation

2023(3) TAXREPLY 7171
Original Order
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ORDER

ORDER The petitioner is an assessee under the provisions of the Central Goods and Services Tax Act, 2017 (in short 'Act') and challenges an order passed by the 2nd respondent dated 05.03.2020 rejecting the request for amendment of TRAN-1. 2. I am of the considered view that the petitioner has categorically missed the bus, seeing as the judgment of the Hon'ble Supreme Court in the case of Union of India and another v. Filco Trade Centre Pvt. Ltd. and another (SLP (C) Nos.32700 – 32710 of 2018 dated 22.07.2022 has granted a window as a final opportunity for correction of all errors arising from filing of TRAN-1 and 2. 3.The petitioner, being an assessee for the purposes of the Act would/should, no doubt had been aware of all these developments and should have availed of the same in time. Substantial efforts were taken by the Registry of this Court as well as by the revenue authorities in listing those matters that related to amendment of TRAN-1 ....

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