M/S. Sunny Motors vs. Central Board Of Indirect Taxes And Customs Dept. Of Revenue
Held
The Court directed the Opposite Parties to either open the portal for electronic filing or accept the TRAN-1 form manually by a specified date. The authorities were granted liberty to verify the genuineness of the claim.
Facts
The petitioner, M/s. Sunny Motors, was unable to upload its GST TRAN-1 form within the prescribed time due to unforeseen circumstances. They sought permission to file it manually or electronically after the deadline.
Key Issues
Whether the petitioner should be allowed to file the GST TRAN-1 form after the due date due to technical or unforeseen difficulties, and consequently claim Input Tax Credit.
Sections Cited
Rule 117, Section 140
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER
2021
Dr. S. Muralidhar, CJ.
The prayer in the present petition is for a direction to the Opposite Parties to accept the GST TRAN-1 form from the Petitioner in terms of Rule 117 of the Central Goods and Services Tax Rules, 2017 (CGST Rules) and allow the Input Tax Credit (ITC) claimed by the Petitioner.
The background facts are that the Petitioner is a partnership firm which is in the business of sale of motorcycle, scooters, spare parts. It is trading in the name of M/s. Sunny Motors in Cuttack. The Petitioner has a r
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.