Delay in filling TRAN-1- Benefit cannot be extended if no effort made by Appellant to file

Jagadamba Hardware Stores Vs Union of India (Chhattisgarh High Court)

In the given case the relief sought for by the petitioner in the present writ petition is for issuance of a writ to the respondents granting permission to the petitioner to submit TRAN-1 form electronically by opening electronic portal or in the alternative allow the petitioner to tender the form manually and thereafter the petitioner’s claim be assessed for input tax credit in accordance with law.

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