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THE PRINCIPAL CHIEF COMMISSIONER & OTHERS vs. ANBU MOTORS & OTHERS
(Madras High Court)

Hon'ble Judges:

G. R. SWAMINATHAN
M. JOTHIRAMAN
Pet. Counsel
R. Nandha Kumar
Res. Counsel
N. Sudalaimuthu
R. Suresh Kumar

Petitioner / Applicant

THE PRINCIPAL CHIEF COMMISSIONER & OTHERS
Respondent ANBU MOTORS & OTHERS
Court Madras High Court
State

Tamilnadu

Date Apr 1, 2025
Order No.

W. A. (MD)No. 1279 of 2021 AND C. M. P. (MD)No. 5380 of 2021

Citation

2025(4) TAXREPLY 12853
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ORDER

JUDGMENT G.R.SWAMINATHAN, J. Heard both sides. 2. The case on hand involved the filing of TRAN-1 declaration in the web portal maintained by the appellants department. Section 140 of CGST Act 2017 enables transition of Input Tax Credit standing in the account of assessee under TNVAT Act into GST Regime. The statute however prescribed an outer time limit of 90 days with effect from 01.07.2017 to file TRAN-1 declaration form. 3. We can take judicial notice of the fact that during the relevant time, there were too many technical glitches which prevented the assessee from filing TRAN-1 declaration form. In this background, the present writ petition came to be filed and it was allowed by the learned single Judge on 01.11.2018. Aggrieved by the same, the department has filed this appeal. In the meanwhile, the matter went up to the Hon'ble Supreme Court. The Hon'ble Supreme Court in the decision reported in 2022 (7) TMI 1232 (Union of India & Anot....

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