Madras HC Dismisses Writ Appeal as Infructuous Following SC’s Directions on TRAN-1 Filing

Principal Chief Commissioner Vs Anbu Motors (Madras High Court) Madras High Court has dismissed an appeal filed by the Principal Chief Commissioner against M/s. Anbu Motors, deeming it infructuous. The case centered on the filing of TRAN-1 declarations by taxpayers to transition input tax credit from the previous tax regime (TNVAT Act) to the Goods and Services Tax (GST) regime under Section 140 of the CGST Act, 2017. Initially, the statute prescribed a 90-day window from July 1, 2017, for filing these declarations. However, the court acknowledged the widespread technical difficulties experien...