Case Law Details
Case Name : Dhamtari Krishi Kendra Vs Union of India (Chhattisgarh High Court)
Related Assessment Year :
Courts :
All High Courts Chhattisgarh High Court
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Dhamtari Krishi Kendra Vs Union of India (Chhattisgarh High Court)
The Chhattisgarh High Court has asked the local GST Commissioner to refer the matter of granting more time to file claim for transitional credit to those assessees who could not do it in time due to technical glitches to the GST Council.
Under the GST Law, Section 117(1)A, the GST Council has been empowered to extend the date for submission of the declaration electronically in Form GST TRAN-1 in respect of those persons who
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Line four (from top of comment):
Correct and READ :
“……so much so, has the unsavory effect of defeating the concerted attempt of courts…”
INSTANT
“12. Considering the element of time which has consumed in the course of litigation, it is expected that the Commissioner, Commercial Tax shall take a decision at the earliest preferably within an outer limit of 60 days from the date of receipt of copy of this order.
13. In the event, if the Commissioner, Commercial Tax makes a reference to the GST Council, it is expected that the Council also, in turn, takes an early decision on the reference made by the Commissioner preferably within a period of 90 days from the date of receipt of reference by the Commissioner.”
Makes for an episode, revealing a startling taxpayer- unfriendly attitude of the authorities in-power in the lowly rung of hierarchy , in the realm of GST Regime already extremely muddled up beyond early resolution. What is all the more disgusting is that the authority has chosen to take a stance on a purely technical or hyper-technical ground; so much so, courts, already groaning under the enormous weight of unprincipled litigation of the kind, looking for ways and means as to how best to ensure that ‘bad cases’ do not drive away the really ‘good cases’ – which are waiting in a big ‘Q’ for justice being rendered , if not on a timely basis, at least with the least prolongation / procrastination.
Is it not time now for the topmost men-in-power at the Centre and the States to be vigilant, diligently keep monitoring and have checks and balances in place, start effectively functioning , for THE COMMON GOOD !!!
courtesy