HC allows Petitioner to file GST TRAN-1 manually & claim ITC

Krish Automotors Private Limited Vs Union of India & Ors. (Delhi High Court) The Petitioner states that in view of the maze of compliance due dates, with the time extended time for filing the form GSTR-1 ending on 31st December, 2017, the accountant of the Petitioner is said to have missed noticing that the time for filing GST TRAN-1 was extended only till 27th December, 2017. The Petitioner was accordingly not able to file the GST TRAN-1 declaration online within time and claim the ITC of the eligible amounts. Thereafter, in order to be permitted to manually file the GST TRAN-1, the Peti...