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TVL. INNOVATIVE MOTORS vs. THE GOODS AND SERVICE TAX COUNCIL AND OTHERS
(Madras High Court)

Hon'ble Judges:

J.NISHA BANU
Pet. Counsel
B.rooban
Res. Counsel
S.ragaventhre

Petitioner / Applicant

TVL. INNOVATIVE MOTORS
Respondent THE GOODS AND SERVICE TAX COUNCIL AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Apr 15, 2021
Order No.

W.P.(MD)No.7712 of 2019

Citation

2021(4) TAXREPLY 4088
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ORDER

This Writ Petition has been filed by the petitioner to direct the respondents to reopen the GST Portal and to allow access to the portal to enable us to file Form GST TRAN – 1. 2.According to the petitioner, he is the partner of the business concern, in the name and style of M/s. Innovative Motors, situate in No. 77B1, A.R.Buildings, Thiruvananthapuram Road, Palayamkottai, Tirunelveli, engaging in sale of Yamaha motorcycles and registered with the fifth respondent, holding GSTIn.33AACF10974R1ZZ and had certain un-utilised amounts to its credit. Due to introduction and implementation of new tax regime, namely Goods and Service Tax on 01.07.2017, the credits as aforesaid were liable to be transitioned and carried forward, for which purpose a Form in TRAN-1 and 2, was to be uploaded in the portal of the Department. The last date stipulated as per Rule 117 of the Central Goods and Service Tax Rules, 2017 (CGST Rules) was 27.12.2017. There were, admittedly manifold glitches in ....

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