Case Law Details
R. R. Distributors Pvt. Ltd. Vs Commissioner of Central Tax (Delhi High Court)
1. The taxpayers were not provided sufficient time to upload the data in TRAN-2 Form.
2. On 4 th January, 2018, when the Petitioner attempted to load TRAN-2 Form, no time had been specified under the Rules, which could be deemed to be mandatory. The time period was introduced on 7th March, 2018 through Notification No. 12/2018-CT. By virtue of this notification, in terms of Rule 117(4)(iii)(b), the time period was specified to be up to 31st March, 2018.
3. Thus, even if the retrospective amendment to Section 140, (introduced through Section 128 of the Finance Act, 2020) is taken into consideration, there cannot be any denying the fact that on the date when the Petitioner made an attempt, no time period had been specified
4. On 7th March, 2018 when the notification was introduced, specifying the time, the Petitioner had already attempted to load TRAN-2 Form, which was denied on the ground of non-filing in part 7B of table 7(a) as well as table 7(d) of TRAN-1 Form
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