Case Law Details
Case Name : Heritage Lifestyles And Developers And Pvt. Ltd. Vs. Union Of India (Bombay High Court)
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All High Courts Bombay High Court
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Heritage Lifestyles and Developers And Pvt. Ltd. Vs. Union of India (Bombay High Court)
This is a case, where admittedly Petitioner could not file GST TRAN-1 on or before 27.12.2017 but had manually applied for GST TRAN-1 on 7.5.2018 as per Circular dated 03.04.2018 within the timeline as per the date extended by this Court. Also admittedly the Respondents have found the Petitioner to be eligible for credit amounting to Rs. 78,62,466/-. But the credit for the same has been denied as the ITGRC found that the Petitioner has not tried to save or submit or file TRAN-1 before 27.12.2017. We are inf...
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If anyone were to ASK , – is the ISSUE conclusively settled , the answer, it appears, is an emphatic N(nnn)O !
For MORE look through say, – >
https://taxguru.in/goods-and-service-tax/gstr-1-amended-after-expiry-time-condonation-possible-hc.html?
Again,the larger question often arising , – is or is not this a matter amenable to ‘rectification’ later as a ‘mistake apparent from the record’,- if applied for or suo motu, = in a case in which the ITC has or has not been allowed at the first level for any reason ? 🤨
courtesy