HC dismisses request for Amendment of TRAN-1 for filing too late

Sugan Clothing Vs Assistant Commissioner of GST & CE (Madras High Court) The petitioner is an assessee under the provisions of the Central Goods and Services Tax Act, 2017 (in short ‘Act’) and challenges an order passed by the 2nd respondent dated 05.03.2020 rejecting the request for amendment of TRAN-1. 2. I am of the considered view that the petitioner has categorically missed the bus, seeing as the judgment of the Hon’ble Supreme Court in the case of Union of India and another v. Filco Trade Centre Pvt. Ltd. and another (SLP (C) Nos.32700 – 32710 of 2018 dated 22.07...