Case Law Details
Case Name : A.F. Babu Vs Union of India (Kerala High Court)
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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A.F. Babu Vs Union of India (Kerala High Court)
While it is a fact that the petitioners did not make an attempt to log into the system before 27.12.2017, the cut-off date prescribed by the respondents for uploading the TRAN-1 Form to the web portal, I find that the petitioners were guided by a press release of the GST Council, which suggested that they could upload the statutory form on any date before 31.12.2017.
Placing reliance on the said press release, the petitioners had submitted an
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