Case Law Details
Gurukrupa Lubricants Vs Union of India (Madhya Pradesh High Court)
The instant petition is regarding seeking permission for revision of Form GST TRAN – 1 in conformity with the returns filed under the existing laws that stand repealed by the Central Goods and Service Tax Act 2017 (CGST).
The High Court directed the Petitioner to file a fresh representation annexing all the judgments cited for filing GST TRAN-1 within a period of seven days before the Jurisdictional Commissioner. In case, the Petitioner files representation within the aforesaid period, the Jurisdictional Commissioner is directed to decide the same in the light of various judgments passed by the High Courts and the Apex Court and pass a reasoned and speaking order.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
Shri Prashant Sharma, counsel for the petitioner.
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