Form GST TRAN 1 filing relief Circular not relatable to gross delay in raising claim or omission to include correct details

C. Prasannakumaran Unnithan Vs GST Council (Kerala High Court) The controversy in the Writ Appeals and the Writ Petitions arose on the Goods and Services Tax regime coming into effect from 01.07.2017. The dealers who were covered under the earlier regime were required to upload FORM GST TRAN 1 within the time stipulated, to avail input tax credit in respect of the stock of goods held by them. 2. The two dealers filed Writ Petitions numbered as W.P. (C). Nos.9081/2018 and 9067/2018 seeking a mandamus to reopen the portal of the Department, to facilitate uploading of FORM GST TRAN 1. They argued...