Section 140(1) & Rule 117 prescribing time limit to file GST TRAN-1 are constitutional: HC

Willowood Chemicals Pvt. Ltd. Vs Union of India (Gujarat High Court) Issues Before High Court (i) On account of technical glitches in the Government portal, despite efforts made by the petitioners for filing the declaration electronically, the same could not be done within extended time for no fault of the petitioners. Thus, the tax credit available in the accounts as on 30th June 2017 would be lost for ever, since in absence of such declaration within the time envisaged, tax credit would not be transferred to the GST regime; (ii) Second proviso to Section 140 [1] of the CGST Act is unconstitu...