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THE COMMISSIONER OF GST & CENTRAL EXCISE AND OTHERS vs. CHECKPOINT APPAREL LABELING SOLUTIONS INDIA PVT. LTD.
(Madras High Court)

Hon'ble Judges:

VINEET KOTHARI
KRISHNAN RAMASAMY
Pet. Counsel
V.sundareswaran
Res. Counsel
Hari Radhakrishnan

Petitioner / Applicant

THE COMMISSIONER OF GST & CENTRAL EXCISE AND OTHERS
Respondent CHECKPOINT APPAREL LABELING SOLUTIONS INDIA PVT. LTD.
Court Madras High Court
State

Tamilnadu

Date Sep 23, 2020
Order No.

W.A.No.788 of 2020

Citation

2020(9) TAXREPLY 3408
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ORDER

This Appeal has been filed by the Commissioner of GST & Central Excise, Chennai Outer Commissionerate, Chennai and four others, against the innocuous order of the learned Single Judge, dated 14.02.2020, allowing the Writ Petition in W.P.No.3328 of 2020, filed by the Assessee, by which the learned Single Judge, following the two judgments of the Punjab and Haryana High Court and Gujarat High Court, referred to in paragraph 7 of the order, merely directed the Authorities of the Department, who are Appellants before us, to do the needful forthwith to enable the Assessee to upload the requisite Form Trans 1 in order to avail the unutilized credit under the new GST regime, which was introduced with effect from 1 July 2017. 2. Paragraphs 5 to 8 of the learned Single Judge is quoted below for ready reference :- 5.The requirement for an assessee to establish technical difficulty as expressed in Circular dated 03.04.2018, is reiterated in the provision. I am however, unable to un....

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