Case Law Details
Jigar Cars Pvt. Ltd. Vs Union of India (Gujarat High Court)
The respondents are directed to either open an online portal so as to enable the writ-applicants to again file a rectified Form GST TRAN-2 electronically, for the month of July 2017 as well as the Form GST TRAN-2 for the subsequent months from August to December 2017, or accept the manually filed the Form GST TRAN-2 for all the months with necessary corrections.
The respondents are further directed not to raise any objection of time limit in filing the Form GST TRAN-2 for the months from August 2017 to December 2017 as the portal did not allow the writ-applicants to file such forms because of a bonafide error in the form filed for the month of July 2017.
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT
1. By this writ-application, under Article 226 of the Constitution of India, the writ-applicants have prayed for the following reliefs :
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